The Research On The Taxpayers’ Trust Interest

Taxpayers reliance benefits protection system for the rights of taxpayers, as an important content, has obtained the most state legislative approval. Relationship between tax levy and payment is based on both sides trust each other as the foundation, thus requiring the tax authorities in the concrete administrative behavior of tax, to uphold the principle of fairness, tax idea, conscientiously fulfill the obligations of taxpayer. But in practice, the tax debt relation of taxpayer generally reduced to vulnerable groups:first," the people’s Republic of China Constitution" not to the fundamental law of the state in the form of the taxpayer’s rights, shall be identified, our tax laws also exist the dependencies of the legislative blank area. Secondly, the taxpayer’s procedural rights can not be well protected. The taxpayer proper tax information without access, due to the tax rights after not through proper representation, defend rights are related to tax relief. In addition, the tax law enforcement process also exists serious norms vulnerability. This article through to the taxpayers trust benefit protect system analysis and research, combined with foreign taxpayers trust benefit protection areas as well as in the field of administrative law some outstanding legislative practice, puts forward some measures to improve the system.This paper is divided into four parts:the first part of the taxpayers trust benefit protect system for the general analysis to the trust, and trust interests contents introduction is a foundation, further proposed the taxpayers trust benefit protection connotation and application conditions. And through to the taxpayers trust benefit protect theory introduction, the theory basis of the protection of taxpayers trust. The second part of the taxpayers trust benefit protect system specific content undertook combing, including the taxpayers trust benefit protection mode and the applicable scope and so on. The expose China’s taxpayers reliance benefit protection system problems. The third part, further from our country current tax legislation practice, affirmed the positive significance of taxpayers reliance benefits protection. The fourth part, is the focus of this paper. With China’s taxpayers trust benefit protection system of defects in legislation, law enforcement, from thought, and introduces some measures for the construction has the Chinese characteristic, the taxpayers trust benefit protection system provides practical ideas.