Research On The Limitation Of Administrative Interpretation Power Of Tax Law

Since China’s current tax law system is still incomplete,tax law provisions are general and tax collection activities are highly professional,which determines that the interpretation of tax laws is central to the work of tax practice.Therefore,it is necessary to further clarify the connotation of tax laws through the exercise of tax law interpretation powers to better apply them in the enforcement of tax laws.In China,the power of administrative interpretation of tax laws is at the forefront of the power to interpret tax laws.However,there are more and more problems in the exercise of the administrative interpretation power of tax laws by tax authorities,such as over-extension of powers,ultra vires interpretation,irregular interpretation,and contradiction and conflict between interpretation and interpretation.The purpose of tax law is to further national tax interests and protect the legitimate rights and interests of taxpayers,but the improper exercise of administrative interpretation authority over tax law can harm the legitimate rights and interests of taxpayers and ultimately lead to an imbalance between the interests of collecting and paying taxes.In order to better play the role of administrative interpretation of tax laws and protect the legitimate rights and interests of taxpayers,administrative interpretation of tax laws must be regulated and exercised in accordance with the premise of balancing the interests of both the levy and taxpayers in order to realize its legal value.Except for the introductory and concluding parts,in this article the law of administrative interpretation of tax law will be considered in four parts.In the first part,the basic theory of administrative interpretive power of tax law in China is discussed.First,its meaning is analyzed;second,its subject,object and relationship to other powers are defined and its usefulness is elaborated;finally,the necessity of limiting the administrative interpretation power of tax laws is analyzed.The second part analyzes the problems of current administrative interpretation of tax laws in China.First,the difficulties encountered while using the authority to interpret administratively the tax laws are discussed;secondly,the problem of imperfection of the mechanism of supervision over the powers of administrative interpretation of tax legislation is raised.The third part explores domestic and foreign legal systems and practical experience to provide a basis for improving the power of administrative interpretation of tax law in China.In particular,it is divided into two aspects: firstly,the reference to this power in terms of distribution mechanism;Second,it speaks of the oversight procedures for this power.It offers fresh perspectives for examining the boundaries of the power of administrative interpretation of tax legislation in conjunction with the current state of growth of such authority in China and related concerns.The fourth part proposes specific countermeasures to limit the power of administrative interpretation of tax law in China,firstly,to clarify the scope of the subject and object of the power of administrative interpretation of tax law;secondly,to balance the interests of both the collecting and paying parties and solve the conflict of powers;finally,to propose the criteria for establishing the principle of exercising power and implementing the principle of legitimate taxation.