论两税合并中的外企信赖利益保护

两税合并使我国内外资企业能在一个公平合理的基础上进行竞争,但这种法律的不连续性必然损害基于信赖我国法律而来我国投资的外企纳税人的信赖利益。尽管我国目前两税合并新法规定了相关的过渡措施,但在我国现行的税收法律体系中,仅仅是一些条款间接地表达了保障纳税人的权利的意思,对于信赖利益保护原则于税收法律体系中的适用及其地位的规定仍然很少,这对于所有纳税人的权利救济都是不完善的。因此,两税合并中对外企信赖利益的保护应通过以下两个方面表现出来。一是在保护的方式上,首先要做到程序性的保护,即在法律立、改、度时,应当给予具有正当信赖利益的相对人及利害关系人通知或者听证等程序保障来维护其自身合法权益;其次是存续性保护,即行政机关维持其现有法律状态,维持其信赖基础不变更。二是在保护途径上,首先要做到对外企信赖利益的立法保护,其次作为外企应对其信赖利益注重自我保护。

Protection of Foreign-Funded Enterprises' Trust Interest in the Process of Uniting Two Tax Laws

Uniting two tax laws makes the national enterprises and foreign-funded enterprises compete on the fair and reasonable stage in China. However, this kind of non-continuity in the law system will inevitably jeopardize the foreign-funded enterprises’ trust interest, whose investment in China is based on their trust in China’s law. Even though relevant transitional policy is made in the new tax law, just a few clauses express indirectly the ides to protect the taxpayer’s right in current tax system in China. As to the principle of protection of trust interest, its applicable scope and status are seldom mentioned in the current tax law system, which is far from the perfect to protect the taxpayer’s right. Therefore, it is a long way with difficulty to apply the principle of protection of taxpayer’s trust interest in Chinese tax law system.