Study On The Protection Of The Taxpayers' Reliance Benefits In Our Country

The protection of reliance benefits is a primary principle in Administrative law. The tax, as the primary source of finance in a country, is considered as "the price we pay for the civilized society." The theory that legal nexus of tax is the nexus between the obligee and debtor in public law has been received gradually, which indicates the nature of administrative contract. Contract emphasizes the equality, this give the taxpayers much protection of human rights, which becoming important to the achievement to the justice of the law.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. "Law of the People's Republic of China on The Administrative Permit" has definitely stated the principle of the protection of the reliance benefits, which is not clearly stated in the tax law. Tax has the character of free and obligatory, under this condition, the taxpayers are the disadvantage people who are not voluntary to pay the tax. Thus, if the government is not honest to them, they could not be believe in the government again, which must affect the steadiness of the tax order and the finance and the redistribution in the country.This article consists of foreword, text and final note, binding the theories and the practice in foreign country with our country's practice, and provides some suggestion on the improvement of the system in our country. The text includes four parts: the analysis of the basic problem on the protection of the taxpayers' reliance benefits, the foundation of the protection of the taxpayers' reliance benefits, the methods to protect the taxpayers' reliance benefits in other countries and the enlightment to our country, the protection of the taxpayers' reliance benefits in our country.In the first part, the article introduces the definition and the elements of the protection the taxpayers' reliance benefits, and then analyses the nature of the reliance benefits which is that one of the taxpayers' interests which is the most fundamental and central element in the taxpayers' rights. Then it illustrates the relationship between the protection of the taxpayers' reliance benefits and the legalism of tax and the principle of good faith, and states that the location of the protection the taxpayers' reliance benefits in our country are lack of legal support.Part two introduces the theoretic basis and practical basis of the protection the taxpayers' reliance benefits and then makes some conclusions. In the traditional four theoretic bases which are theory of stability of law, theory of principle of good faith, theory of legal state and theory of basic rights, the author prefers to the theory of principle of good faith and theory of basic rights. After that, the author illustrates the necessity to protect the taxpayers' reliance benefits from three aspects that are the conflict and stability of interests,the improvement of efficiency of tax and the building of honest government.Part three introduces the conditions of the protection the taxpayers' reliance benefits and methods to protect the taxpayers' reliance benefits, stressing on the entitative protect and procedural protect in Civil Law System and Common Law System and the method in EU, trying to get some good advice to protect the taxpayers' reliance benefits in our country that we can learn from them.Finally, on the basis of the three parts above, part four emphasizes on the current situation of the protection the taxpayers' reliance benefits in our country which is that the system to protect the taxpayers' reliance benefits is incomplete and needs to be improved immediately. Then the author analyses the reasons and puts forward some suggestions to improve the protection the taxpayers' reliance benefits in our country that are from six aspects as following: the legislation of tax, the establishment of standard of interests compensating, the procedure of tax enforcement, the remedy procedure, the taxpayers' consciousness of rights and the development of intermediary.