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A Study on the Application of Legal Interpretation Methods in Tax Law Interpretation

Author(s)

Yingying Gu

Affiliation(s)

School of the English Language and Culture, Xiamen University Tan Kah Kee College, Zhangzhou, Fujian, China

Abstract

The method of legal interpretation refers to the specific rules and principles recognized by the legal professional community that legal professionals must follow when interpreting laws. Tax law interpretation refers to the understanding and explanation of the meaning of tax laws and regulations by a certain entity in the specific process of legal application. This article explains the specific principles that should be followed in tax law interpretation including the principle of literal interpretation, the principle of systematic interpretation, the principle of legislative purpose, the principle of legality and reasonableness, the principle of economic substance, and the principle of good faith. Combining three specific tax- related cases, this article explains the specific applications of these interpretation methods in tax law interpretation and explores the sequential order of literal interpretation, systematic interpretation, and purposive interpretation that should be followed in the process of tax law interpretation, in order to obtain more fair, scientific, and reasonable interpretation conclusions.

Keywords

Application; Legal Interpretation Methods; Tax Law Interpretation

References

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