國稅總局解釋權的證成與運行保障

Justification and Operation Guarantee of Interpretation Power of SAT

當下中國，國稅總局實質上壟斷了稅務行政領域稅法規範的解釋權。這一現象既不符合權力分立與制衡理論，也難以擺脫社會各界對國稅總局“集裁判員與運動員於一身”的體制質疑。然而，通過對稅收法定原則和功能適當原則分析可知，國稅總局解釋權不僅具有形式上的合法性，而且具有實質上的正當性。縱然如此，對國稅總局解釋權的行使仍應保持足夠的警惕，限制其濫權為惡的可能，促使其保持解釋的合法性限度。要實現這一目標，有必要將納稅人主義釐定為國稅總局解釋稅法的基礎立場。在此基礎上，一方面可以解釋性文件制定為主線，通過正當程序的設定，敦促國稅總局解釋權的正當行使；另一方面可以解釋性文件監督為內核，通過立體化監督體系的創設，規制國稅總局解釋權的合法運作。

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.