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税收调控中信赖保护的构成要件,包括“信赖基础”和“信赖表现”这两个方面。税收调控中,调控受体的信赖基础,乃是立法机关或行政机关的各项税收调控立法,而不需要其针对特定对象作出具体承诺或具体行政行为。信赖保护的客体,不应仅限于授益性之法律法规,亦不仅限于已有之法律法规。只要法律状态或法规内容的改变对于调控受体来说是一种负担,则信赖保护原则就有适用的必要。而调控受体的信赖表现,则可归结为其税收规划已受到现存税收法律法规之影响。
The components of trust protection in tax regulation include the two aspects of “trust foundation” and “trustworthiness performance”. In tax regulation and control, the basis for the trust of regulation and control recipients is all the tax regulation and control legislation of the legislature or the executive. It does not need to make specific commitments or specific administrative actions against specific targets. Relying on the protection of the object, should not be limited to the benefit of laws and regulations, is not limited to existing laws and regulations. As long as the legal status or changes in the content of laws and regulations is a burden on the regulatory receptors, then the principle of trust protection is necessary. However, the receptor’s confidence in the performance can be attributed to its tax planning has been affected by existing tax laws and regulations.