论互动式税法行政解释  

Research on the Interaction in Administrative Interpretation of Tax Law

作　　者：王琛扬 刘继虎[1] Wang Chenyang;Liu Jihu(School of Law,Central South University,Changsha 410083,China)

机构地区：[1]中南大学法学院,湖南长沙410083

出　　处：《湘南学院学报》2021年第1期54-58,共5页Journal of Xiangnan University

基　　金：湖南省社科基金规划项目(11YBB371)。

摘　　要：税法行政解释是行政部门为有效贯彻实施税法而向公众进行的相关解释说明。但是由于当前税法行政解释存在缺乏有效的互动参与机制、制定实施流程不规范的问题,造成了行政部门垄断税法解释、税法执行效力低、行政相对人权益维护难等现象产生。完善提升我国税法行政解释政策体系需从以下几个方面入手:一是形成各部门常态化互动反馈机制;二是提高税法行政解释制定和执行的公众参与度;三是建立行政解释信息和数据共享平台;四是规范税法行政解释制定和实施流程;五是建立各级责任监督机制。The administrative interpretation of tax law is a kind of relevant explanation made by the administrative department to the public for the effective implementation of tax law.However,due to the lack of effective interactive communication and open participation mechanism and nonstandard implementation process in the current administrative interpretation of tax law,there are many problems,such as monopoly interpretation of tax law by administrative departments,low effectiveness of tax law implementation,and difficulty in safeguarding the rights and interests of administrative counterparts.This paper first discusses the core content and the necessity of the establishment of interactive administrative interpretation of tax law,and then analyzes the specific problems caused by the lack of effective communication and open participation in the administrative interpretation system of tax law according to the current reality.Finally,the paper puts forward some measures to improve the administrative interpretation system of tax law in China from the following aspects:forming the normal interactive feedback mechanism of each department,improving the public participation of administrative interpretation,establishing the information and data sharing platform,standardizing and supervising the administrative interpretation of tax law.

关 键 词：税法 行政解释 互动 信息化 规范化 

分 类 号：D922.22[政治法律—经济法学]