浅议税法的行政解释及其规范化朵志红一、税法的行政解释的概念我国有关法学界定，法律解释一般分法定解释和学理解释。法定解释即有权解释，一般指由特定的国家机关按照宪法和法律所赋予的权限，对有关法律或法律条文所进行的解释。它具有同被解释的法律一样的法律效力。... A brief discussion on the administrative explanation of Tax Law and its standardization DONG Zhi-Hong First, the concept of administrative interpretation of tax law China’s legal definition, legal interpretation of the general sub-statutory interpretation and theoretical explanation. Statutory interpretation is the right to explain, generally refers to the specific state organs in accordance with the constitutional and legal authority given by the interpretation of the relevant laws or legal provisions. It has the same legal effect as an interpreted law. ...