第二部分介绍并分析得出了纳税人信赖利益保护的理论依据和现实依据。
Part two introduces the theoretic basis and practical basis of the protection the taxpayers' reliance benefits and then makes some conclusions.
在对强制缔约理论适当改造的前提下，可以应用强制缔约措施以救济信赖利益损害。
Based on the development of the compulsory contracting theory, this author maintains that some compulsory contracting measures may be taken as remedies for reliance interest.
该理论的出现有效解决了传统契约法和侵权法不能有效解决的先合同信赖利益保护的难题。
Nevertheless, it is able to effectively solve the difficult problems of protecting reliance interest which cannot be resolved by traditional contract law and tort law.
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