从某种意义上说，法律是一部未完成的作品，而完成作品的关键是法官；完成作品的重要途径是正确理解和说明法律。本文拟从一个案例出发，谈谈法律解释问题。一、案例描述1996年3月，A市王某在外省B市成立了甲公司。但是，王某经营一年多从未向税务机关申报纳税。B市国家税务局 In a sense, the law is an unfinished work, and the key to completing the work is the judge. The important way to finish the work is to correctly understand and explain the law. This article intends to start from a case, talk about the legal interpretation of the issue. First, the case description March 1996, A City Wang set up a company in other provinces B City. However, Wang managed more than a year before the tax authorities to declare tax. B City State Revenue