On The Protection Of The Reliance Interest Of Taxpayers

Protection of reliance interests is one of the basic content of continental law system and it plays a very important role in that system. Tax, as the main source of state revenue, in foreign countries is believed to be "the equivalent expenditures of public service of civilized society." But in our country the practice of tax law enforcement often goes back the tax authorities, tax incentives are not honored, which seriously infringed the reliance interests of the taxpayers. There are few of theoretical studies on the reliance interests of the taxpayers in the theoretical circles of tax law in China. This article attempts to study the system of the reliance interests of the taxpayers, in order to protect the reliance interests of the taxpayers and establish harmonious collection-payment relation of taxation. This article is composed of introduction, main body and conclusion. There are4parts in the main body:overview of the reliance interests of the taxpayers, status analysis of the reliance interests of the taxpayers in our country, the system of the reliance interests of the taxpayers in other countries, in order to protect the reliance interests of the taxpayers in China.The first part of the paper is an overview of protecting the reliance interests of taxpayers, that is to say the theoretical analysis part of the paper. This part of the first defines the conception of protecting the reliance interests of taxpayers.The protection of the reliance interests in administrative law is the people’s protection of the reliance interests. In tax law, the protection of the reliance interests is to show taxpayer based on tax authorities justified the reliance interests. Secondly, the constitution of the reliance interests of the taxpayers is described. In the relationship of taxation law, the reliance interests of the taxpayers can not all get the legal recognition, and it only can be protected on the condition of the reliance interests of the taxpayers meet certain demand. There are three components of the reliance interests of the taxpayers:the existence of the benefits basis of the reliance interests of the taxpayers, the existence of the reliant performance of the taxpayers, the reliance interests of the taxpayers worth protecting. The protecting range of the reliance interests of the taxpayers is studied in this paper. Based on this two conditions, the abstract and the specific administrative action of the reliance interests of the taxpayers, the protect range of the reliance interests of the taxpayers is discussed. Finally, the protection necessity of the reliance interests of the taxpayers is described. The tax itself has mandatory and free legal characteristics. In the relationship of tax law, taxpayers have been always on a disadvantaged position. If the reliance interests of the taxpayers is violated, and the relative authorities ignore this phenomenon or break a promise, the taxpayers will lose the trust of the tax authorities, and this will greatly decrease the positive enthusiasm of pay taxes for taxpayer and seriously influence the stability of the tax collection administration. So, the protection of the damaged reliance interests of the taxpayers is a practical need, an inevitable requirement of the maintenance of the credibility and the building of the harmonious relationship of the tax law. We can analysis the theory of protecting the reliance interests of taxpayers, to make clear the characteristics of protecting the reliance interests of taxpayers, to make a good foundation for the whole paper.The second part is the analysis of present situation to protect the reliance interests of taxpayers. We list the law and the rules on the protection of the interests of taxpayers in our country. The relevant legal regulations of the protection of reliance interests of the taxpayer in our country are mentioned in the tax collection and administration and the enterprise income tax law, but there is no direct explicit regulation. The protection of reliance interests of the taxpayer is more often realized by some tax policies. And then, we find the problems by analyzing a case to identify the reliance interests of our taxpayers. The theoretical basis of the protection of trust benefit of the taxpayer in the administrative law in our country is relative weak, which lead to the lack of legal basis of the protecting of reliance interests of the taxpayer and there are also many problems in practice. For now, the lack of the regulation of protection of the reliance interests of the taxpayers lead to the lack of the law orientation of the protection of reliance interests of the taxpayer, the applicable scope of the protection of reliance interests of the taxpayer is too narrow and property compensation of the reliance interests of the taxpayers is not perfect yet, The specific performance is:first, the protection regulations of the reliance interests of the taxpayers in our country are really very few. There is seriously lack of the direct regulation of the protection of the reliance interests of the taxpayers currently. In the existing laws, there is almost no regulation can reflect the protection of the reliance interests of taxpayers. Second, the applicable scope of the reliance interests of the taxpayer is not clear in our country for now, and there is a need to broaden the applicable scope for the existing law on the protection of the reliance interests of taxpayer is too narrow. Third, in our country, the protection of the reliance interests of taxpayer is not in enough, which lead to the reliance interests of the taxpayer inclined to be damaged but difficult to ease. The third part is written in protection of the reliance interests of taxpayers in other countries. This article introduced the substantive and procedural methods of protecting the reliance interests system in Continental law and Common law system in order to improve the reliance interests system in China. China is a developing socialism country. Our law system is still not perfect. We can learn the successful experiences of the developed countries, combining the substantive and procedural methods of protecting the reliance interests system, in order to protect the reliance interests of the taxpayers and establish harmonious collection-payment relation of taxation.Finally, the last part is based on the research of the improvement on protecting the reliance interests of our taxpayers. Through the study of this thesis, we proposed some effective suggestions to improve the protection of the reliance interests system in China and to help protecting the interests of our taxpayers in the improvement of benefits. According to the existing problems of regulation of the reliance interests and in order to full protecting the reliance interests of the taxpayer, the protection regulation of the reliance interests of taxpayer in our country can be improved through the following several aspects:first, the applicable principles of the reliance interests of taxpayer. Second, revocation and modification of the restrictions of tax law. Third, the affirmation of invalid rights behavior. Fourth, the perfection of the protection regulation of the reliance interests of taxpayer.