1. Spatial Effects of Tax Law
The spatial effect of China tax law mainly includes two situations:
(1) valid nationwide. The tax laws formulated by the National People's Congress and its Standing Committee, the tax administrative regulations promulgated by the State Council, the tax administrative regulations formulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and the tax administrative orders with universal binding force are valid throughout the country, except for a few special areas. The so-called "individual special zones" here mainly refer to Hongkong, Macau, Taiwan Province Province and bonded areas.
(2) Effective within the local scope.
2. Time effect of tax law.
(1) Entry into force of tax law (key points)
In China, the entry into force of the tax law is mainly divided into three situations:
The tax law will take effect after a period of time.
② The tax law shall come into force as of the date of promulgation.
(3) After the promulgation of the tax law, local governments are authorized to determine the implementation date by themselves.
(2) Tax Law Failure (Understanding)
① Replace the old tax law with the new tax law.
(2) directly announce the abolition of a tax law.
(3) The tax law itself stipulates the date of abolition.
(3) the impact of tax law on people (key)
There are three internationally recognized principles:
(1) humanitarian principle, all citizens or residents of our country, whether living at home or abroad, are subject to our tax laws;
(2) Territorial principle, that is, all legal persons and individuals within the territory of China, regardless of their status, are subject to the jurisdiction of their own tax laws;
Thirdly, the principle of combining personal and territorial, which is the principle adopted in China's tax law.
(2) Interpretation of tax law
The interpretation of tax law refers to its legal interpretation, that is, the state organs with the power of legal interpretation interpret the relevant tax law or its provisions within the authority given by law.
1. According to the interpretation authority, the statutory interpretation of tax law can be divided into legislative interpretation, judicial interpretation and administrative interpretation.
Legislative interpretation of (1) tax law
The interpretation of tax legislation mainly refers to the interpretation of tax law by the National People's Congress and its Standing Committee.
(2) Judicial interpretation of tax law.
The subjects of judicial interpretation can only be people's courts and people's procuratorates. In China, the judicial interpretation of tax law is limited to the scope of tax crimes, accounting for a small proportion of the whole tax law interpretation.
(3) Administrative interpretation of tax law.
The administrative interpretation of tax law, also known as the interpretation of tax law enforcement, refers to the interpretation made by the national tax administrative law enforcement organs on how to apply tax laws, regulations and rules in the process of law enforcement.
2. According to the scale of interpretation (understanding)
(1) Literal interpretation.
(2) restrictive interpretation.
(3) expand the explanation.