| Under the background that the statutory taxation principle has become a broad consensus of all sectors of society,we not only need to vigorously promote the work of taxation legislation,but also strive to open the way to the goal of the statutory taxation principle by improving the administrative interpretation of tax laws..From the perspective of comprehensively implementing the statutory taxation principle,the relevant issues of administrative interpretation of tax law should be taken seriously,and efforts should be made to standardize administrative interpretation of tax law and pursue the goals of correctness,clarity,and harmony of administrative interpretation of tax law.At present,the administrative interpretation of tax law has problems such as interpretation beyond its authority,uncertainty in the interpretation itself,and conflicts between interpretations.These realistic problems not only undermine the statutory taxation principle and the interests of taxpayers,but also easily cause confusion in tax administrative law enforcement activities.Investigating its root cause,the above problems in administrative interpretation of tax law are actually caused by the lack of principles of administrative interpretation of tax law,inadequate methods of administrative interpretation of tax law,and weak supervision mechanisms.In order to solve the above problems,we need to establish the correct conceptual thinking and find a concrete and perfect path.First of all,to realize the standardization of the administrative interpretation of the tax law,it is necessary to clarify the establishment standards of the administrative interpretation principles of the tax law,and to incorporate the principles of concrete interpretation and the principle of priority of the interpretation of cultural meanings into the scope of the administrative interpretation principles of the tax law.Secondly,in order to standardize the administrative interpretation of tax law,it is necessary to change the interpretation method in a timely manner and strive to optimize the tax law enforcement case guidance system.Finally,to achieve the standardization of the administrative interpretation of tax law and promote the efficient operation of the supervision mechanism,we need to start from two aspects: a sound liquidation system and a court legality review system. |
