On Legal Protection To Taxation Information Database

As the step of establishing taxation informationization speeds up, all kinds of taxation information database spring up with great quantity. How to protect the intellectual property rights of taxation information database has become an important task.The study for the intellectual property rights of taxation information database is started early overseas. Ever since a long time ago, it's the final conclusion to protect information database with copyright law and America, Germany and WTO, World Intellectual Property Organization and other organizations have taken information database as works of compilation to protect. But according to the general rules of copyright law, all information databases that can meet the need of originality of copyright law can be protect by Copyright Law, but the protection is limited to the choice of the material of information database and the layout structures of the information database, but not related to material and the fact, and the information database without originality isn't protected by copyright law. That only being protected by copyright law is not enough. In 1996 European Union drew up the Command of Legal Protection in Information Database first, which gave information database a special right that differs from copyright protection to protect the information databases without the protection of copyright; America drew up the Act in 1996 and several protective commands about special rights of information database after that. The aim of commands drawn up by European Union and America is to protect the rights and benefits of the producers of information databases with no originality or not obvious originality, but with great quantity input.With respect to other countries, there is no specific legislation for intellectual property databases protection in our country today. Copyright Law provides copyright for composing works. Although copyright law can protect the intellectual property rights of taxation information database, it doesn't set relative regulations for the meaning, nature and conditions for protection, range and limitation of a right of database because of its general terms. To use other legal protection to taxation information database is only to protect some aspect for taxation information database from each angle. Therefore the actual institution of law of our country for the protection of taxation information database can't meet the needs of establishing informationization no matter in scope or force. To establish perfect protection way for taxation information database has become an urgent task for actual tax work.Intellectual property protection of taxation information database has respect to the choice between rights and benefits of producers and social public information balance. How to establish an effective protecting system always baffles theory discussion and legislation practice, which require us to reasonably keep the balance between the rights and benefits of producers and public benefits when we draw up the system of legal protection for taxation information database. Therefore the writer puts forward that we should make the most of present legal resource to protect taxation information database and establish the legal protection system with the Law of against Unfair Competition as the main part and copyright law and contract law as supplement. At the same time balance and moderation are necessary principles, and by way of administrative regulation, the protection for the content of taxation information database should be legislated. And by strengthening the establishment of management organization of taxation information database, the obligation of taxation information database's producers and taxation information database as well as tax information protection should be ruled, which should give attention to both the rights and benefits of producers of taxation information database and the benefits of the social public so as to make up the lack in protection of taxation information database in present legal resources.This thesis is divided into 5 parts.In Part-1, the writer analyzes and defines the concept and features of taxation information database.In Part-2, the writer elaborates the necessity of legal protection of taxation information database. The writer carefully analyzes the necessity of legal protection of taxation information database from the angles of legal values and economic rationality.In Part-3, the development of taxation information database and the present condition of legal protection is analyzed. Firstly from the four phases of initial starting, preliminary application, development and all-around promotion, the writer reviews the course of history of taxation information database of our country. Secondly the writer analyzes the present protection of taxation information database of our country from the aspects of skill protection, protection of internet information laws and the protection of present law system so as to point out that taxation information database lacks all-around protection within the present institution of law of our country. Finally the writer analyzes the main problems that legal protection of taxation information database of our country is facing with.In Part-4, protective legislation modes of database of European Union and America are analyzed. By the analysis of advantages and disadvantages, the writer thinks that present legal resources should be made the most of to protect the taxation information database of our country. At the same time to protect the labor and investment of taxation information database, necessary protection for the content of taxation information database should be provided by administrative regulation, and combining the reality of work of revenue department.In Part-5, the writer suggests that the Law of Against Unfair Competition should be the main part, with the copyright right and contract law as the supplement for the system of legal protection for taxation information database. At the same time balance and moderation should be persisted, the protection for the content of taxation information database should be legislated by way of administrative regulation. The first the scope of content protection of taxation information database should be fixed; the second affiliation of the possession right of tax information of taxation information database should be fixed; the third the protection of the content of taxation information database from skill angle should be fixed. Meanwhile by strengthening the establishment of management organization of taxation information database, the obligation of producers of taxation information database and the exception for tax information protection should be fixed to give attention to both the rights and benefits of producers of taxation information database and the benefits of the social public against producers'sole right for information in taxation information database, ensuring free circulation of tax information.