税法解释中纳税人主义立场的证成——以谦抑理念为观测中心

The Justification of Pro-Taxpayer Interpretation——With the Concept of Modesty as Observation Center

在税法适用中,时常遇有法律不明或课税事实不明等情境。无论是法律不明,还是事实不明,当出现对是否课税等关键性的税法规定存有不同解释时,税法解释者都不得不在国库主义立场和纳税人主义立场之间艰难取舍。然而,无论是基于税法解释立场的演进趋向观测,还是鉴于税法谦抑理念考虑,纳税人主义立场都应该成为我国税法解释的基础性立场。况且,将纳税人主义运用至当下税法解释场域,不仅可以催生更多内置公平正义的税法解释性规范,而且可以为税收法定主义的落实提供充足的立法素材。简言之,其既可以倒逼税收立法,也可以约束税收执法,还可以影响税收司法,甚至可以提升税法遵从度。若能如此,税收法治便不遥远。

In the application of tax law,it is often the case that the tax law is not clear or taxable fact is not inaccurate. Under these situations, interpreters of the tax law have to choose the final standpoint between the Pro-state treasury interpretation and the Pro-taxpayer interpretation. However, whether it is based on the selected trend on Standpoint to Interpretation, or in view of the concept of modesty,the Pro-taxpayer interpretation should be the basic standpoint. Moreover,If the Pro-taxpayer interpretation can be applied to the current tax law interpretation, it not only will generate more equitable tax law norms, but also can provide adequate legislative material to implement the Doctrine of Tax Legal Prescription. In short, the Pro-taxpayer interpretation can promote tax legislation,constrain tax law enforcement, affect tax administration and enhance tax compliance. If so,the rule of tax law will be not far away.