In the field of taxation law, the justices have interpreted the duty of the justices to review the constitutionality of the laws. In the field of taxation law, the previous justices explained the implementation of the tax legalism, the practice of the principle of taxation based on capacity and the principle of substantive taxation, and the principle of negligence responsibility for tax penalties. The principle of non-double punishment for one act, the principle of equal punishment, and the construction of one’s own behavior responsibility doctrine have all been explained, which have a significant impact on academic and practical development.

The justices explained the unconstitutional rule on the calculation of salary income, which prohibits taxpayers from actually reporting costs and expenses. Such interpretations by justices promote the reform of our country’s taxation rule of law, protect the rights and interests of taxpayers, and make significant contributions to the modernization of our country’s taxation rule of law and the protection of human rights.