Study On The Protection Of The Taxpayers' Reliance Benefits Under The Category Of Tax Regulatory Documents

One primary goal and direction of Revenue Law system reform in our country is the protection of taxpayer right, which is also a hot issue for the past few years. This general trend is revealed either in the revise of statutory taxation in Legislative Law during the three session of the twelve National People's Congress or the amendment of Law on the Imposition and Management of Taxation in 2015. The protection of the taxpayers' reliance benefits is an important principle in the Administrative Law of the Continental Legal System. However, our country centred on the material imposition principle for a long time, made all tax laws and regulations a device to achieve fiscal revenue. The phenomenon of casual-authorization?explanation afterwards?retroactivity are widespread existed, which seriously do harm to taxpayers rights. It is an important topic that needs to be solved urgently. The reality, our country is still indifferent in censoring normative documents, which make the perfection of laws and regulations as well as the establishment of correlative mechanism in need.Because the government utilizes coercive force to achieve tax collection and cost-free, scholars tend to classify taxation as public law claims, of which this article is illustrated on a foundation. Though case analysis, this paper exposes the deficiency of the status quo from real estate hot spots—deed taxes perspective. The test includes four parts: the facts of the case, the focus of dispute between parties and court judgment, the jurisprudential analysis of the judgment, the problem on the protection of taxpayer's reliance benefits, the perfection of the protection of taxpayer's reliance benefits.In the first part, the paper introduces the facts of the case, the focus of dispute between parties and court judgment.Part two concentrates on summarizing the hindrances that exist in implement of protection of taxpayer's reliance benefits, which include current state of legislation and lack of provisions, regulations in chaos and different comprehension of juridical practice, etc.Ultimately, on the basis of parts above, part three comes up with suggestions which include perfect legislation, intensify tax principle of legality, set up compensation mechanism of violating taxpayer's reliance benefits; enhance the awareness of right of reliance benefits, etc.