地方政府税收优惠政策清理中的纳税人信赖利益保护

Taxpayers’ Reliance Protection in the Clearing of Tax Preferences of Local Governments

地方政府税收优惠政策的清理,不可避免地会涉及纳税人信赖利益保护的问题。实践中,地方政府会通过发布规范性文件或者与纳税人签订招商引资合作合同的方式给予纳税人税收优惠,这两种方式在法律上应分别定性为行政允诺和行政契约。中央政府一直严厉禁止地方政府违法越权制定税收优惠政策,且《税收征收管理法》及其实施细则明确规定违法越权制定的税收优惠政策无效。纳税人对地方政府违法越权制定的税收优惠政策负有审查其合法性的注意义务,如果纳税人未尽合理注意义务而信赖该税收优惠政策,在该税收优惠政策被清理时,纳税人不得要求地方政府履行承诺或契约,而只能要求地方政府赔偿其因信赖地方政府制定的税收优惠政策而产生的既有利益的损失。

The clearing of tax preferences introduced by local governments will inevitably involve the reliance protection of taxpayers.In practice,local governments give taxpayers tax incentives by issuing normative documents or signing cooperation contracts with taxpayers,which should be legally classified as administrative promises and administrative contracts respectively.The Central Government has strictly forbidden the local government to set off tax preferences violating the law and exceeding its authority,the Tax Administration Law and its Implementing Rules clearly stipulate that the tax preferences formulated overruling the law by the local governments are invalid.Taxpayers have the duty to review the legitimacy of the tax preferences given by the local governments.If the taxpayers have not paid due attention to and trust the tax preferences,the taxpayers cannot request the local governments to fulfill their promises or contracts when tax preferences are cleared,and can only ask to compensate for the loss of their vested interests caused by relying on tax preferences given by local governments.