On The Protection Of Taxpayers' Interests

The current construction of our country is in the country under the rule of law and good faith government process; need to build a harmonious relationship between tax, the traditional tax authorities also want to transition to a service-oriented tax authorities. To ensure that taxpayers trust benefit, it is not only the requirement of the social credit, government credit in our country, but also the guarantee of legal system of tax implement smoothly. However, in the process of China’s tax collection and administration, tax authorities, with its dominant position in the tax relationship easy to taxpayers "back and fill", these promising tax behavior of tax authorities, not only damage the interests of the taxpayers’ trust, also the government’s prestige in the heart of the taxpayer is reduced greatly. Therefore, strengthening the explore of the taxpayers trust benefit protection not only has theoretical significance, more have important practice significance.This article obtains from the specific case, then through theoretical analysis of the taxpayers trust benefit protection has carried on the detailed analysis, and finally puts forward his own suggestions. This article is divided into seven parts.The first part of the introduction of a specific case about the taxpayers trust benefit protects. The second part of an overview of the taxpayers trust benefit protects protections. First of all, analyses its essence; Secondly, analyzes its necessity; finally, the feasibility is analyzed. The third part analyzes the components of the taxpayers trust benefit protect, at the same time of the taxpayers trust benefit protection; we deeply analyzed the theory basis. By comparing the "good faith on said," and "legal stability and said", "basic rights", "said the country under the rule of law" and other four kinds of theory, summed up his claim. The fourth part mainly expounds the taxpayers trust benefit protects. The fifth part mainly discusses the concrete application of the taxpayers trust benefit protection; the analysis of tax administrative act is invalid, cancellation and changes in how to protect the interests of the taxpayers trust. The sixth part mainly analyzes the taxpayers trust benefit protect the existing problems and the reasons. The seventh part mainly from the legislative, law enforcement, judicial and taxpayers’ personal four aspects to explore how to improve the system of taxpayers trust benefit protect.