纳税人不申报缴纳税款的行为是否偷税——从一个案例谈法律解释问题

Is it A Tax Evasion When Tax Payers Don't Declare Their Tax Duty?

法律解释是在适用法律的过程中 ,针对特定的法律事实 ,对法律文本所作的理解和说明。在理解法律时应注意的问题是 :法律解释是在法律适用阶段所作的理解和说明 ;必须是对特定的法律事实的解释 ;是与待决案件有关的能影响处理结果的规范性文件的解释 ;法律解释的核心是对法律的理解。

A Legal interpretation is aimed to a specific legal fact,an understanding of the legal instrument and explanation in the course of using law.Some problems should be paid attention to when explaning law.First,the real legal interpretation is an understanding and explanation to law during the period of using law.Second,the legal interpretation must be the explanation to a specific legal fact.Third,the legal interpretation is an explanation of the regulatory document for a case awaiting solution;and last,the key to the legal interpretation is the understanding of law.