Study On Legal Problems Of Tax Administrative Interpretation In China

The taxation relationship plays a major role in the relationship between the state and the people.The Tax law as the law governing the taxation relationship is an issential guarantee for the state to obtain fiscal revenue.The law itself is uncertain,and complexity,professionalism and technicality of the tax law exacerbate its uncertainty.Under the socialist market economic system,the types of transactions in reality are also becoming increasingly complex,which cannot be fully covered by the tax laws and regulations at the legal level.Therefore,the tax authorities must be able to interpret the tax laws in order to flexibly cope with the intricate problems in reality.The problem of taxation interpretation has also become a concern for modern rule of law countries.As an important part of the interpretation of tax law,tax administrative interpretation is the understanding and explanation of the further refinement of tax law provisions by the competent governmental body.Tax administrative interpretation,as one of the unique interpretations of authoritative interpretation,has the characteristics of interpreting subject specificity,certainty of interpretation object,and universal binding force,which is of profound significance to the effective implementation of China's tax law.Under the regulation of the existing legal system,China's tax administration interpretation power is inextricably linked with the administrative and legislative power.At the same time,tax administrative interpretation has become the main basis for tax enforcement.However,the current tax administration interpretation system in China still has many deficiencies,such as the arbitrarily made tax administrative interpretation,frequent interpretation of unauthorized interpretation,inconsistent interpretation forms,and defects in procedural rules.As a result,the tax administrative interpretation order in our country is confusing and the legitimate rights and interests of taxpayers cannot be well protected.Delete gradually improve the environment of the existing tax administration system,we must proceed from two major aspects.On the one hand,we should proceed from its own system,and improve the tax administration interpretation system from the perspective of both entities and procedures to adapt to changes in the time.At the same time,things are developed through checks and balances.While improving the internal system,we must also establish an external restraint mechanism in an all-round way,making the tax administration interpretation system in a harmonious state and achieving the purpose of standardizing the taxation order so as to provide better protection for the taxpayer's legitimate rights and interests.