Study On The Protection Of Reliance Benefits Of Taxpayers

The principle of protection of reliance benefit is a very important principle in administrative law. This principle is widely used in many countries and regions. In China, the protection of reliance benefits of taxpayers is now a popular topic in the study field of taxation law science. The theory that the tax is a debt in the public law is accepted by more and more taxation law scholars and the tax authorities'inconsistencies occurred frequently. The essay tries to give a systematic and complete exploration into the protections of reliance benefits of taxpayers, absorbing beneficial experience of foreign countries, putting forward constructing the mechanism of protection of taxpayers'reliance benefits to fit the situation well of our country.It is a great work to study on the protection of reliance benefits of taxpayers under the historical conditions of our country to build a harmonious society and honest government. Firstly, the protection of reliance benefit of taxpayers focuses on protecting rights of taxpayers. It demands the tax authorities paying more attentions on social justice, impartiality, emphasis on protecting rights of taxpayers that belong to vulnerable group as well as emphasizing on pursuit the administrative efficiency and protect the public interests. The protections of reliance benefits of taxpayers embodied the basic modern rule of law such as justice, equality and human rights; it is positive meanings to protect reliability interests of the taxpayers, to would harmonious society and credit tax authorities, to make a contribution to formal rule by law to substantial rule by law. Secondly, the protection of reliance benefits of taxpayers also has significant impact on coordinating the public interests and individual interests and to build the harmonious society and honest government. One of the most important values of the tax law is to sustain the public interests. But the creation of a harmonious society should not only consider the public interest. Leaving the individual interests of taxpayers; it's hard to acknowledge the harmony and justice of the society. The protection of reliance benefit of taxpayers focuses on the interests of the taxpayers and avoids the damage rise from reliance. In this way, we can coordinate the public interests and individual interests of taxpayers effectively.The article includes four parts with about 41,000 characters. Chapterâ… of this article summarized the basic theories of the protection of reliance benefits of taxpayers, which Introduces the concept and the constitutive requirements of the protection of reliance benefits of taxpayers and analyzes the necessity of it. Chapterâ…¡of this article introduced the theoretic basis of the protection of reliance benefits of taxpayers. This part focus introduces four theories about protection of reliance benefits of taxpayers, theory of analogy from principle of good faith, theory of stability of law, theory of basic rights and theory of legal state. Chapter III of this article introduced the application and protection mechanism of the protection of reliance benefits of taxpayers. Chapterâ…£of this article analyzed the current conditions of our country. Introduce the existing law on the protection of reliance benefits of taxpayers of our country. And at the end of this article the author made some suggestions on how to improve the mechanism for the protection of reliance benefits of taxpayers.The innovations of this essay embodied in three aspects. Firstly, by introduction of relevant theories concerning the object of the protection of reliance benefits of taxpayers; the author considers that the object of the protection of reliance benefits of taxpayers is very broad. It contains the factors such as the prospective behavior, promise, rules, convention and objective facts etc. Secondly, the author thinks that we should not stay on just one principle for the theoretic basis of the protection of reliance of taxpayers. We should probe the protection of reliance benefits of taxpayers with all the theories. Thirdly, this article blends the protection of reliance of taxpayers with the harmonious socialist society constructing of our country. The article gives some practical suggestions on how to improve the mechanism of the protection of reliance benefits of taxpayers in our country in China,currently.