试论纳税人的信赖利益保护【精品文档】.docVIP

ê????é?°è?μ?D?àμà?ò?±￡?¤(1)[×?ì?￡o′ó ?D D?] ???aòa?? ??D?àμà?ò?óèò?±￡?¤ê?μ±???÷2???·¨μ???±é×?·¨￡??°·¨é?μ?D?àμà?ò?±￡?¤?′ê????é?°è?D?àμà?ò?±￡?¤?￡±???ê?′ó?é?°è?D?àμà?ò?±￡?¤μ?àí??òà?Y?￠±?òaD??￠113éòa?toíêμ???ú??μè·???è?????ê??é?°è?D?àμà?ò?±￡?¤?-?ò?￡ò??ú?a?ú?ò1ú?°ê?·¨?éì??μ?Dè·á￠?é?°è?D?àμà?ò?±￡?¤?ú??ò??üo?μ?±￡?¤?é?°è?μ?è¨à?×?3?ò?μ?óDò?ì??÷?￡???? To protect the trust benefit is a prevalent model in almost all branch of law in now days . In the tax law, the trust benefit protect is to protect the trust benefit of the taxpayers. This paper is aims in a comprehensive analyze of the trust benefit pr