The Research On The Protection Of Taxpayers’ Trust Interest

Trust is the basis of social communication between people and plays an important role in social life.In view of this,people’s trust interests must be included in the legal system to protect.Based on the investigation of the concept of trust interest in the civil law and administrative law circles,the trust interest of taxpayers refers to the expected economic interest formed by the taxpayers’ planning or implementation of some tax-related economic behavior based on the legitimate and reasonable trust of the original tax laws and regulations and tax collection and management behavior.From this concept,it can be extended that the identification of taxpayer’s trust interest needs to meet three requirements,that is,the existence of trust basis,the existence of certain trust performance of taxpayers,and the trust of taxpayers is just and reasonable.Taxpayers trust benefit protection principle of the good faith principle on said,and the theoretical basis of the stability of law,rights protection,the rule of law country said the four theories,each theory to a certain extent reflect the cause of the taxpayers trust benefit protection,but at the same time,it is difficult to separate as the theoretical foundation of the taxpayers trust benefit protection,the multiple theory to mix together as the basis of the taxpayers trust benefit protection is more appropriate.From the analysis of the current situation of the system,in China the protection of the taxpayers’ trust interest is not optimistic.In the existing laws and regulations while there are provisions relating to the taxpayers trust benefit protection,but are relatively single and one-sided,can’t form a comprehensive protection,but also the lack of a system of concrete construction,exist on the taxpayers’ reliance interest system applicable scope definition is not clear,narrow,protection way is not clear,relief mechanism is imperfect and so on.Germany,Japan,the United States and Britain as well as our country Taiwan area of the taxpayers trust benefit protection system is relatively perfect,have also brought in mainland system consummation important enlightenment,mainly include: the legislative design,perfect the system of clear ways of protecting system applicable scope,extension,and build a preventive mechanism of damage to the four aspects.Therefore,China’s taxpayer trust interest protection system can be improved from the following aspects:Firstly,the status of the system should be clarified in the basic tax laws,which can be implemented by improving the relevant provisions on the protection of trust interests in the Tax Administration Law and timely formulating the General Provisions of the Tax Law to clarify the protection of taxpayers’ trust interests.Second,it is clear how to protect taxpayer’s trust interest,and the specific applicable conditions and methods of survival protection and property protection are defined.Thirdly,the scope of application of taxpayer’s trust interest should be expanded to include other specific tax administrative acts,tax administrative guidance and other administrative factual acts as well as abstract administrative acts.Fourthly,we should improve the relief mechanism of taxpayer’s trust interest.Specifically,we should improve the relief approach of taxpayer’s trust interest damage and clarify the compensation scope in property protection.Fifthly,it is important to improve the prevention mechanism of taxpayers’ trust interests.It is important to strictly implement the principle of statutory taxation and construct the mechanism to regulate the discretion of tax authorities.