Interest-balancing In The Interpretation Of Tax Law

The apply of law shall not be separated from its interpretation, Joseph Ethel thinks, "every applicable law has been interpreted, because even if that word’s meaning itself is so clear that there is no need for interpretation, the confirmation itself is on the basis of explanation". As China’s growing economic activity, questions of the explanation of the Tax Law have also gradually appear in front of academia and practice, which we can’t avoid and have to face. In this paper, on the basis of this, through two typical cases involving the explanation of the tax law, which is combined with the essence,principle and method of the interpretation of the Tax Law, the problems of the Tax Law is analyzed, and put forward corresponding suggestions.This paper includes the following five parts:The first part: two cases which is connected with the power of interpretation of the Tax Law case is introducedThe second part: from the perspectives of the tax principle of legality, the principle of Substance Taxation and good faith in the explanation of the Tax Law, the focus on two cases of dispute will be refined and summed up.The third part: based on the existing theory of Hermeneutics to analyze and explain the concept, essence of the tax law and carefully study the explanation of the principle of the tax law between the interests of the measure, finally to determine when the sequence of the general explanation of the explanation of the tax law.Like all legal norms, tax laws is also a kind of rational, objective, fair accord with the purpose of specification, if in order to maintain the stability of the tax law, and the ideal of the tax law will be sacrifice, will inevitably make the interpretation of the tax law reduced to form logical, natural hard to contribute to the realization of tax justice. Explanation of the tax law will inevitably need interpreter in tax revenue legal principles and real principles of taxation between the interests of the measure, but also the benefit principle of good faith to ensure citizens’ trust. And the interpretation is taxation principle in the actual operation level,therefore this paper analyzes the existing principle of tax law explanation.The fourth part: based on the third part of the legal analysis of the explanation of the tax law, through a certain method of explanation of the tax law to analyze two cases ofexplanation of the tax law.The fifth part: combining with the analysis of the case, as well as the explanation of the tax law theory, the dispute focus reflects the problem and put forward the corresponding suggestion. The author thinks that, although the status of present tax administrative interpretation is indispensable, but the resulting serious problems also allow to ignore. Shall strengthen the judicial review of the explanation of the tax law in our country, strengthening tax legislation work at the same time, the method of stability of the tax law been guaranteed.Of the authorized work at the same time, strict control of the tax law, strengthen the construction of the tax work, improve the quality of the explanation of the tax law, so as to realize the interests of the state, society, the balance of interests and the interests of individuals and groups.