Establishment And Application Of The Trust And Protective Principle In Tax Laws

The establishment and application of the trust protection principle in the legislative practice in the world and China’s administrative law has been more common, and have gradually been accepted by all walks of life.However, in our field of tax law, the research on the trust protection principle is in the initial stage and not accepted widely.It is difficult to transplant it from the administrative law into tax law.At the same time, we should realize that, with the idea of "tax legal relationship being the legal relationship creditor’s right and debt" gradually known and recognized by the world. Research on concept、 principle、institution of taxpayer protection gradually go ahead. Fair、trust、harmony tax law relationship has become the direction of tax reform. However, It is a long process to convert the ideas into institution. The lack of trust protection principle in our law field. Not only in the lack of basic tax law to define the principles, but also in that the little system guarantee seems too weak. While Rules of programmed protection and compensation system are still not enough detailed.We can see the reasons:The first is on the incompleteness of tax legal system. The second is the theory for the research on the application of the principle of tax law not mature. Finally, it is in the initial stage that the Construction of the government under the rule of law in China. Of course,it is necessary to take measures to solve the problems. First, the trust protection principles should be directly stipulated in the basic tax law;Secondly,the tax law should broaden scope of application of the trust protection principle; Thirdly, we should strengthen the procedural protections for taxpayer’s trust protection; Finally, we should improve the compensation system of taxpayer’s trust protection.