International Journal of Frontiers in Sociology, 2023, 5(15); doi: 10.25236/IJFS.2023.051511.
Luo Yihan
China Jiliang University, Hangzhou, China
Local government's tax-related commitment is a kind of administrative commitment to attract investment and promote economic development, such as tax preference, exemption, tax refund, etc., but this kind of behavior often violates the principle of tax law and tax neutrality, resulting in damage to tax fairness and market fairness. Therefore, the act's effectiveness has been controversial in practice, as the case summarised in the judicial procedure for the local government tax-related commitment of the determination of the point of the tax is not uniform. There are a lot of the same cases with different judgments. This paper starts with the concept of local government tax-related commitment and chaos. The effectiveness of local government tax-related commitment is analyzed for two key issues. Finally, it puts forward that the local government tax-related commitment is a practical, defective, and ineffective determination of the standard, including the administrative act itself is compelling, follows the principle of protection of reliance, meets the principle of honesty and trustworthiness and is in line with the public interest and other elements.
tax relief commitment; validity determination; reliance interest
Luo Yihan. Analysis of the Effectiveness of Tax-Related Commitments of Local Governments. International Journal of Frontiers in Sociology (2023), Vol. 5, Issue 15: 58-63. https://doi.org/10.25236/IJFS.2023.051511.
[1] Ye Shan. Effectiveness flaws of local government tax relief commitments[J]. Contemporary Law, 2017, 31(06):116-125(In Chinese).
[2] Cao Xinxin. Research on Legal Issues of Tax-Related Commitments of Local Governments [D]. East China University of Politics and Law, 2022.DOI:10.27150/d.cnki.ghdzc.2022.001564 (In Chinese).
[3] Bao Yifan. Exploration of the Effectiveness of Tax Preferential Commitments of Local Governments--Taking Typical Cases of the Supreme People's Court as the Research Perspective[J]. Old District Construction, 2020(02):72-78(In Chinese).
[4] Liu Chen. Research on the Effectiveness of Tax Preferential Commitment in Local Government Investment Promotion [D]. Southwest University of Finance and Economics, 2022. DOI:10.27412/d.cnki.gxncu.2022.000676 (In Chinese).
[5] Wen Guineng. Effectiveness and fulfillment of the tax reduction, exemption, and return agreement in the administrative agreement[J]. Journal of Shandong Judges Training Institute, 2018, 34(02):194-200. DOI:10.14020/j.cnki.cn37-1430/d.2018.02.017 (In Chinese).