摘要
我国目前税法法律规范存在一定模糊性,税法解释可有效弥补税法规范缺陷,亦可对以税收法定为基本原则的税法运行构成威胁。这就需要从理论上和实践中调和二者的关系,从而使二者在税法体系内和谐互动共处。
The ambiguity of tax law can be greatly made up by tax interpretation. However,tax interpretation poses a threatto the basic tax principal,which is law-oriented taxation principle. As a result,how to balance the two principals andmake them carry out in harmony is a big issue.
出处
《科学．经济．社会》
2014年第4期98-103,共6页
Science Economy Society
关键词
税法解释
税收法定原则
税收要素
tax interpretation
law-oriented taxation principle
facts of tax law
