Study On The Protection System Of Taxpayer’s Reliance Interest

Protection of reliance interests originated in civil law, and then embodied in different sectors such as criminal law, administrative law. With constant recognition of the tax debts relationship in the theoretical circle, the reliance benefit protection began to apply to the tax law field. The doctrine emphasizes "administrative contract of the tax law", require that the tax administration focus on maintaining public interests and achieving the purpose of tax,at the same time should pay attention to the disadvantaged taxpayers protected, so as to realize the fairness of society under the rule of law, human rights and other basic rights.This article includes introduction, text and epilogue three parts, combined with the practice of specific tax legal relationship in our country on the basis of practical experience at home and abroad, puts forward a set of the taxpayers trust benefit protection mechanism with Chinese characteristics. The content of the text is divided into four parts, the fundamental problem of the Protection System of Taxpayer’s Reliance Interest on research, three reasons of the Protection System of Taxpayer’s Reliance Interest, consummate the mechanism of the Protection System of Taxpayer’s Reliance Interest.In part-1, the fundamental problem of the Protection System of Taxpayer’s Reliance Interest on research analyzed the connotation and its constitutive requirements. First of all, through the contrast analysis of reliance interest in civil law, administrative law, tax law and other department law, explicit the connotation and the characteristics of the taxpayers Reliance benefit. Then analyze how to determine taxpayers’ reliance interest,that is to say, three constitutive requirements of taxpayers’ reliance interest.In part-2, three reasons of the Protection System of Taxpayer’s Reliance Interest, which is included that theory basis, reality basis and the law basis. The theoretical basis of the traditional legal stability mainly contain that 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, by applying the comparative analysis method, approve of theory of the rule of law.In part-3, three reasons of the Protection System of Taxpayer’s Reliance Interest, discuss the problem on the tax system of invalid administrative act, withdrawn and abolition of the system and modification of the system. On the implementation mechanism, combined with the theory and practice of administrative law abroad, mainly introduces the protection of the produce and protection of the property.In part-4, to consummate the mechanism of the Protection System of Taxpayer’s Reliance Interest, explore the causes of the Protection System of Taxpayer’s Reliance Interest, and consummate the mechanism on the procedure and entity, consciousness.