Application And Reference Of The Teleological Interpretation Of Tax Law In Taiwan

Effective and accurate application of tax law is inseparable from the tax laNv interpretation.As one of the method of legal interpretation,teleological interpretation is very widely used in the field of tax law interpretation in Taiwan.But in China's mainland,whether in the legislative interpretation,judicial interpretation or administrative explanation of tax law,teleological interpretation of tax law is rarely used and shows a phenomenon of non-standard using and violation of the doctrine of the legislative tax(?)on.By comparing the differences and similarities betweencross-strait tax purposes and the application of teleological interpretation in the cross-strait tax law interpretation documents,this paper tries to learn from the experience of using teleological interpretation in tax judicial interpretation of Taiwan,to improve the Mainland legal interpretation system,to establish a tax law interpretation system that based on the doctrine of legislative taxation,guided by all levels purpose of tax law,supervised under unconstitutional review system.This paper is divided into three parts:the first part clarifies the concept,function and applicable basis,rank and limit of the teleological interpretation of tax law;the second part is mainly to evaluate the appropriateness of using teleological interpretation through detailed analysis of cross-strait specific explanatory documents of tax laws;the third part first compares the differences of the cross-strait tax laws,and then compares the differences of the cross-strait teleological interpretation of tax law and reflects the reasons behind the differences,finally,the author puts forward some suggestions on the perfection of the teleological interpretation of tax law in mainland China.The innovation of this article:the first is the innovation of the topic.In the mainland,the theoretical study of the teleological interpretation is more abundant,but generally confined to the scope of the legal philosophy,and the research on the teleological interpretation of tax law is rare.The second is the innovation of research methods.The paper analyzes the differences of teleological interpretation of tax law between the two sides through case study,to lay the foundation for the perfection of the mainland tax law interpretation system.The third is the innovation of the thesis.Through the analysis of the relevant explanatory documents of tax law,the article draws on the conclusion that application of some mainland teleological interpretation violates the doctrine of legislative taxation and the principle of proportionality,and the article further draws the conclusion that teleological interpretation of tax law should be limited by the purpose hierarchy and the doctrine of legislative taxation.