试论纳税人的信赖利益保护.docVIP

试论纳税人的信赖利益保护 【摘要】 对信赖利益予以保护是当今各部门法的普遍做法，税法上的信赖利益保护即是指纳税人信赖利益保护。本文试从纳税人信赖利益保护的理论依据、必要性、构成要件和实现机制等方面全面论述纳税人信赖利益保护原则。以期为在我国税收法律体系中确立纳税人信赖利益保护机制以更好的保护纳税人的权利做出一点有益探索。　 　 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 principle of the taxpayers by discuss the theoretic analyses, necessity, component qualification and realize mechanism of the taxpayers trust benefit protect. Looking forward to contr