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从税法解释的基本理论入手,论述了利益衡量与法律解释以及利益衡量与税法解释的关系,分析了利益衡量在税法解释中的运用以及利益衡量与税法解释共同体的关系。
Beginning with the basic theory of tax law interpretation, this paper discusses the relationship between interest measurement and legal interpretation as well as interest measurement and tax law interpretation. It also analyzes the relationship between the interest measurement in tax law interpretation and interest measurement and the tax law interpretation community.