Study On The Protection System Of Taxpayer's Reliance Interest In Our Country

It is embodied in different branches of law to protect the reliance interest of the parties, such as Civil Law, Criminal Law and Administrative Law. And in the field of tax laws, due to the nature of the legal relationship of tax revenue is special, and analyzing from the view of substantive legal relationship, it is manifested as the relationship between claims and liabilities. Analyzing from the aspect of procedural legal relationship, it is manifested as the relationship of obedience to authority which lacks the in-depth study on the protection of taxpayer reliance interest. At the same time, in the tax practice of our country, owing to the gradually emerging new-type tax administrative practice, it makes the reliance interest of taxpayers in a weak position be more vulnerable to infringement from the subject of taxation when improving administrative efficiency and providing better tax services for the taxpayer. Currently, it is very important to study the protection system of taxpayer's reliance interest systematically and deeply on the background of constructing serving tax authorities and building a harmonious relationship between tax-levying and taxpaying in our country. In this thesis, through combining the legitimacy of theory and the necessity of practice, learn advanced theories and practical achievements from foreign countries, finally start from the national conditions of our country, apply the research methods such as empirical analysis and comparative analysis, to put forward suggestions for improving the protection system of taxpayer's reliance interest in our country.The thesis is divided into four parts, i.e. the theoretical analysis on the protection of taxpayer's reliance interest, the theoretical support and need from reality for the theory of protecting the taxpayer's reliance interest in our country, the incompletion of the protection system of taxpayer's reliance interest in our country and analysis on its causes, and the improvement on the protection mechanism of the taxpayer's reliance interest in our country. In Part-1, proceeding from the significance and implication of illustrating the reliance and the reliance interest, the writing mode characterized by cumulative progression is applied, and on the base of inspecting the development skeleton of protection for reliance interest in different branches of law and their independent connotations in an all-round way, the theoretical basis for the protection of reliance interest being brought about in the field of tax laws is laid. For the reason that research related to the protection of reliance interest in tax laws has not been deep enough yet, through emphasized analysis on its specialty, it is made clear that the concrete manifestation of the protection for reliance interest in the field of tax laws is just the protection for the taxpayer's reliance interest, meanwhile, the connotation of protection for taxpayer's reliance interest is further illustrated through two different ways such as the effectiveness of the taxation administrative behavior and the safeguard for taxpayer's substantive right.In Part-2, the theoretical support and needs from reality for the protection of taxpayer's reliance interest in our country is systematically analyzed from the aspects of theory and practice. With respect to the four kinds of theory dominating the mainstream view respectively as analogy theory of principle of good faith, theory of principles relating to stability of legal order, theory of constitutional fundamental rights and theory of the rule of law, applying the comparative analysis method, a deep dissection on the theoretical source of protection for taxpayer's reliance interest is conducted, and from the view of both affirmative and negative, the opinions of some scholars are listed and the advantages and disadvantages of each theory above is concluded, in the end, it is agreed that it is more reasonable to mix several theories together to serve as base, and at the same time, theoretical basis should be searched for in the concrete and abstract legal relationship of tax revenue with partial emphasis. In the practice of tax administration, combining the social foundation and practical conditions of our country, the objective necessity for establishing the protection system of taxpayer's reliance interest in our country is related and analyzed through four aspects which are the objective necessity of protecting taxpayer's lawful right in an all-round way, the necessary requirement for setting up servicing tax-levying subjects as soon as possible, the powerful support for effectively increasing the working efficiency of both taxpayers and tax-collectors and the important ways to construct a harmonious relationship between tax-levying and tax-paying.In Part-3, through carding the protection system of taxpayer's reliance interest in tax law and administrative law in our country systematically, the current situation of the protection system of taxpayer's reliance interest is introduced, and the existing problems of the system from macroscopic view to microscopic view (i.e. the lack of legal positioning of protection for taxpayer's reliance interest and the incomplete property compensation for taxpayer's reliance interest) and entity to procedure (the too narrow applicable scope of the protection for taxpayer's reliance interest and the severe deficiency of procedural protection for taxpayer's reliance interest). Based on the above, a preliminary discussion on the in-depth reason for the deficiency of the protection system of taxpayer's reliance interest in our country is performed, and the conflicts between the principle of legality for formal taxation, the concept of the relationship between tax-levying and tax-paying in traditional taxation and the protection system of taxpayer's reliance interest are dissected. And this part will lay a solid basis for the discussion on improvement of the protection mechanism of taxpayer's reliance interest in our country in Part-4.In Part-4, which is also the core part of the thesis, a great try will be made to form a rigorous protection for the taxpayer's reliance interest in our country. Directing at the problems existing in the protection system of taxpayer's reliance interest in our country, in combination with the actual national conditions of our country, with reference to the successful experience from abroad, a primary idea for constructing the protection mechanism of taxpayer's reliance interest in our country is put forward from four aspects respectively as making clear the principle of protecting taxpayer's reliance interest in the basic laws of taxation, broadening the applicable scope of the protection for taxpayer's reliance interest, enhancing the procedural protection for taxpayer's reliance interest and completing the compensation system of taxpayer's reliance interest, to gradually perfect the protection system of taxpayer's reliance interest in our country.For the purpose of carding and concluding the theory of protecting taxpayer's reliance interest in our country necessarily, and based on this, the thesis is provided to put forward some innovative ideas on improving the protection system of taxpayer's reliance interest in our country, which will make some contributions to the constructing of a harmonious relationship between tax-levying and tax-paying in our country.