The Theory Of Taxpayers Trust Benefit Protect

Since the 18 th session of the nation people’s congress, the concept of the rule of law carry out, makes the rule of law "four comprehensive implementation" the basic framework and orbit also become the foundation of national development concept in the new period and method guidance. As the adjustment of the tax law of legal relation of taxation, the formation of modern tax concept development and is important for the realization of China’s fiscal revenue. With the construction of a socialist legal system, tax laws respected, and gradually perfect. However, the construction of the tax law in our country is still insufficient, especially the legal protection for the interests of the taxpayers trust problem is particularly prominent, both in theoretical research and judicial practice into the bottleneck period, the contradiction between tax authorities and taxpayers have not been effective mitigation and fundamental solution, the tax authority of the administrative organ in China to establish a good tax environment and building form block. Therefore, it is necessary in the modern tax under the guidance of the concept of the rule of law, realize the taxpayers trust benefit protect.From the trend of the development of the domestic, although for taxpayers trust benefit protect problem research in China started late, low starting point, and state of the complex, but taxpayers trust benefit protection still has made gratifying achievements. Administrative law field of reliance interest do think that the interests of the taxpayers trust tax law field protection opened the way; Of unification of enterprise income tax law in 2007 foreign companies give five years of tax under guarantee is the interests of the taxpayers trust tax law field a big step forward. Reliance interest tax law field in China, however, there is also insufficient, the development of the protection of the interests of the taxpayers trust from ideas or from legislation, law enforcement and judicial practice are insufficient, the lack of constitutional protection, the lack of tax laws, tax legislation level is low, law enforcement, judicial protection lag problems restrict the long-term development of our country’s taxpayers trust benefit protect.Draw lessons from the perspective of development from abroad, the taxpayers trust benefit protection problems have long been respected, and have a mature theoretical system, also is able to apply in practice. As early as prescribed in the administrative law of reliance interest protection in Germany; In the practice of the specific application of the taxpayers trust benefit protect Japan. Although different law systems to protect the interests of the taxpayers theoretical research and practical specification is not the same, but have formed a set of relatively complete taxpayers trust benefit protection system, the breakthrough the bottleneck of the taxpayers trust benefit protection at present stage in our country has a great significance for reference.