论纳税人的信赖利益保护——基于德天御公司案的分析

On the Protection of Taxpayers Reliance Interests:An Analysis Based on the Case of Detianyu Company

纳税人基于信赖税务行政机关的公权力行为而遭受的信赖利益损害应充分予以保护与救济。但是在适用该制度时,不能仅以违反法律强制性规定或损害国家利益、社会公共利益为由予以阻却,而应依据存在可供纳税人产生信赖的公权力行为、纳税人做出信赖表现、信赖具备正当性和因该信赖而产生损失等四项要件予以综合判断。为有效填补受害人的损害以及避免受害人因信赖利益损害补偿获取额外的利益,应采取“损失补偿”救济方式且根据其受损害类型和加害人对于信赖利益损害发生的主观过错程度来判断受害人的损害赔偿范围。

Taxpayers reliance interests damages due to reliance on public authority behavior of the tax administration should be adequately protected and remedied.However,when applying this system,it should not only be prevented on the grounds that it violates the mandatory provisions of the law or damages the national interest or public interest,but should be judged on the basis of four elements:the existence of a public authority act that can be relied on by the taxpayer,the taxpayer s reliance behavior,the justification of the reliance and the damage caused by the reliance.In order to effectively compensate the victim for the damage caused and to prevent the victim from obtaining additional benefits as a result of the reliance interests damage compensation,the remedy of“compensation for loss”should be adopted and the scope of the victim s damage compensation should be determined according to the type of damage suffered and the degree of fault of the perpetrator in relation to the damage caused by the reliance.