国税总局解释权的证成与运行保障

Justification and Operation Guarantee of Interpretation Power of SAT

当下中国,国税总局实质上垄断了税务行政领域税法规范的解释权。这一现象既不符合权力分立与制衡理论,也难以摆脱社会各界对国税总局"集裁判员与运动员于一身"的体制质疑。然而,通过对税收法定原则和功能适当原则分析可知,国税总局解释权不仅具有形式上的合法性,而且具有实质上的正当性。纵然如此,对国税总局解释权的行使仍应保持足够的警惕,限制其滥权为恶的可能,促使其保持解释的合法性限度。要实现这一目标,有必要将纳税人主义厘定为国税总局解释税法的基础立场。在此基础上,一方面可以解释性文件制定为主线,通过正当程序的设定,敦促国税总局解释权的正当行使;另一方面可以解释性文件监督为内核,通过立体化监督体系的创设,规制国税总局解释权的合法运作。

The State Administration of Taxation(SAT) essentially monopolies the power of interpreting tax law in China.This fact fails to conform to the theory of power separation and balance and makes it difficult for SAT to get rid of challenges from the society on its combined role of being an athlete and player at the same time.However,the interpretation power of SAT is formally legal and substantially justified when such power has been analyzed under the Functional Propriety Doctrine and Tax Legal Prescription.Yet,it's necessary to be cautious when the interpretation power of SAT is operated in order to limit the possibility of power abuse and to promote its power maintaining for interpretation in the legitimate limit.Therefore,it's necessary to define pro-taxpayer as the basis standpoint for the interpretation power of SAT.On this basis,legitimate excise of the interpretation power of SAT can be urged on one hand with writing documents as the streamline and on the basis of design of justified procedure;on the other hand,legitimate operation of the interpretation power of SAT can be regulated by centering on supervision against the interpretative documents and establishing a multi-dimensional supervision system.