The result of literal interpretation is a very, very long and complicated tax law. The parliament try its very best to cover all the loopholes and anticipate every possible situations.

• 文意解释的规则后果是，导致税法成了一部非常、非常长且复杂的法律，议会竭尽所能努力弥补所有的立法漏洞，并尽可能考虑到所有可能的情形。