The Legal Study On The Protection Of The Taxpayers’ Reliance Benefits

With the development of the relations of the tax laws, particularly after the theory of creditors’ rights and debt taxation is widely recognized, the taxpayer’s status is significantly improved. And the protection of taxpayers’ benefits is gradually becoming the focus of tax research. Moreover, in the tax practice, the tax authorities deare increasingly attaching to protecting taxpayers’ benefits. In reality, taxpayers often trust the tax authorities’ specific administrative act, they trust the continuance of tax laws, regulations or policies, and according what to arrange their life. A sudden change of these factors will certainly affect to taxpayers’ reliance benefits, even bring them a significant loss of life. However, there is not a mature theory to protect taxpayers’ reliance benefits, and also lacks of the direct laws and regulations in guide, that the losses due to the taxpayers’ reliance can’t be relived effectively. Therefore, the theory of taxpayers’ reliance benefits protection becomes an important issues which is concerned by theorists and practitioners of the tax law.This articleis composed of the introduction,body and conclusion. Combied the foreign tax laws’ theory and practice with the revenues practice in China, using the method of empirical analysis, comparative analysis, and centering on the theme of relince benefits, the article analyzes the theory of taxpayers’reliance interest and legal protectionmechanisms deeply. Based on the combination of theory and practice, strive to achieve the unification of the value and the norms of laws. The body consists of four parts. In the first part, which introduces the general theory of taxpayers’reliance benefits, mainly introduces the concept,characteristics and the significance of the legal protection of taxpayers’ reliance benefits. In the second part, it comparatively analyzes the protection of taxpayers’reliance benefits on the theoretical and practical basis. And according to the traditional analogy, such as theory of credit, theory of legal stability,theory of fundamental rights,theory of law rule.It takes the tax debt theory as a new theoretical basis to protect the taxpayers’ reliance benefits, and introduces the reality basis from three aspects. The third part mainly includes the four components and the two exclusions, which systematicly discusses the scope of taxpayers’ reliance benefits, and the protection standards in legal. The forth part, base on the foreign practice, proposes the new idea on construction of the protection mechanism of the taxpayers’reliance benefits, which relates to the theoretical study, legal protection, enforcement procedures and institutional protection.