| 曾昭君.税收规范性文件对税收上位法的扩充和限制解释现象探讨[J].,2014,15(5):94-98 |
| 税收规范性文件对税收上位法的扩充和限制解释现象探讨 |
| A Study on Legal Explanation of Chinese Taxation: Extensive and Restrictive Interpretation |
| 投稿时间：2014-09-16 |
| DOI： |
| 中文关键词: 税收规章 税法解释 税法扩充解释 税法限制解释 |
| English Keywords:legal explanation tax interpretation executive interpretation interpretation of tax law |
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| 中文摘要: |
| 税法的解释有立法解释、行政解释和司法解释三种。在我国，税法解释以行政解释为主体，并且主要为国家税务总局和财政部以规范性文件的形式进行解释。文章针对几个主要税种例述了国务院财税部门对税法的许多扩充性解释和限制性解释，指出其解释与对应上位法的矛盾和抵触之处，并分析了这种现象存在的原因和弊端，然后提出了减少税收行政解释的弊端的方法。 |
| English Summary: |
| Legal explanations of tax are classified into legislative, executive and judicial ones. While in China, executive interpretation of tax law prevails. It mainly takes the form of administrative regulations issued by the Ministry of Finance and State Administration of Taxation. This paper exemplifies extensive and restrictive interpretations of tax laws, which are somewhat contradictory to the higher-level laws. The paper also analyzes the causes why the executive interpretations conflict with its counterpart laws and points out the shortcomings. Finally, the author suggests some measures to avoid the flaws of interpretation of tax laws. |
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