The Validity Of Administrative Interpretation Of Tax Law

Administrative interpretation is one of the authoritative interpretations admitted by law in our country,which is widely used in the practice of tax administration.Administrative interpretation of tax law plays an important role in clarifying the meaning of tax law norms,improving the efficiency of tax administration and guiding taxpayers to pay taxes according to law.However,administrative interpretation of tax law also has many hidden dangers,such as multiple authorization,interpretation supersedes law,disorderly form and overflow of effect,which endanger the rule of tax law,thus causing doubts and questions about its validity.The purpose of administrative interpretation of tax law is to solve the uncertainty of tax law by elucidating the meaning of tax law texts and to provide normative premises for tax administrative decisions.Only when the interpretation meets the necessary conditions to achieve this purpose can it be called valid interpretation.Then,what conditions should be met to achieve the validity of administrative interpretation of tax law,and how to achieve the validity of administrative interpretation of tax law,it is urgent to make a systematic response and provide a legitimate basis for law enforcement practiceIn fact,the study of the validity of legal interpretation is not a new topic.Jurisprudence has made fruitful achievements in this field.Based on the conclusion of jurisprudence,the different standpoints of legal interpretation determine the different elements and standards of judging the validity of legal interpretation.In the methodological sense,legal hermeneutics adheres to the natural science cognitive model of dichotomy between subject and object,devotes itself to exploring the intentions of legislators and the objective intentions of legal texts,centers on "legislators" or "legal texts",inhibits the subjective will of interpreters,and emphasizes that the "intentions" implied in legal provisions can be expressed accurately by the application of interpretation methods and strict observance of logical rules.It is expressed as a criterion to judge the validity of legal interpretation.Therefore,the legal interpretation in this methodological sense has an obvious tendency of formalism.Ontological legal hermeneutics criticizes the traditional cognitive model of dichotomy between subject and object.It holds that interpretation is the way of existence of human life.Understanding is universal.The interpreter's subjective foresight is the premise of understanding.Interpretation is the process of two-way communication between interpreter and text to reach the fusion of horizons.It is the creation of interpreter's meaning of text.As long as there are explanations,explanations are different.The criteria to measure the validity of explanations are not unique.It requires the interpreters to play their subjective initiative to explore and communicate with each other until consensus is reached.It is not difficult to find that the legal interpretation in this sense pursues the rationality of meaning rather than the conformity of semantics,and has a clear tendency of materialism.It is necessary to draw lessons from the above achievements in the study of the validity of the administrative interpretation of tax law.However,it should be noted that the interpretation of tax law in China is different from other legal interpretations: legislative interpretation is in a state of vacancy,judicial interpretation is few,administrative interpretation is excessive,showing an overall administrative-led interpretation system.Tax administrative organs not only have the power to enforce the law,but also play the roles of "legislator" and "judiciary".Therefore,in the position of administrative interpretation of tax law,we should not focus on "legislator" and "interpreter",but choose "tax law text" with relative objectivity as the interpretation position of administrative interpretation of tax law based on the consideration of restricting the power of interpretation.Only in this way can taxpayers avoid distrust caused by centralization of power.Based on the interpretation standpoint of "tax law text" as the center,to achieve the validity of administrative interpretation of tax law,we must make joint efforts from three aspects: form,substance and review.To realize the formal validity of the administrative interpretation of tax law requires that the administrative organs which interpret the tax law should have the right of interpretation according to law and not be arbitrarily transferred;the administrative organs can find the meaning of tax law from the tax law texts by comprehensive use of various interpretation methods,and the semantic interpretation method should emphasize its priority more in the process of administrative interpretation of tax law,so as to ensure the objectivity transmission between law and legal interpretation.At the same time,the process of interpretation strictly abides by legal procedures,and publishes interpretation conclusions in a unified authoritative form to ensure the legality of administrative interpretation of tax law.To realize the substantive validity of administrative interpretation of tax law requires administrative organs to find "reasonable" explanatory reasons for breaking through the meaning of tax law.At this time,democratic participation procedures should be set up to absorb the rational wisdom of all parties and reach "consensus" through rational negotiation.After weighing the advantages and disadvantages,administrative organs can reach explanatory conclusions and expound and demonstrate the explanatory reasons.The ultimate test criteria of validity depend on the acceptability of the practice.For the review of the administrative interpretation of tax law,an independent review body should be set up within the administrative organs,and tax judicature should be opened so as to strengthen the examination and supervision of the administrative interpretation of tax law from both internal and external aspects and standardize the exercise of the power of administrative interpretation of tax law.