Taxpayer 's Privacy Protection From The Perspective Of International Tax Information Exchange System

With the development of global economy, international tax information exchange has become one of the most important approaches for the world to overcome the problems of tax evasion and vicious competition, which has also have great impact on improving the condition of international tax revenue. Because of being lack of experience in both theory and practice, however, the system also has quite a few of flaws which have to be solved itself. And this article which under the topic of’Privacy Rights Protection of Taxpayers in International Tax Information Exchange’, will focus on illustrating the necessity and importance of privacy rights protection of taxpayers, and introducing the way to improve the condition at present. Moreover, this article will also give feasible advice in how China can average up the privacy rights protection of taxpayers as well as promote the system at the same time.This article is divided into five chapters, except the permeable and conclusion.Chapter1is The Summary of the International Tax Information Exchange. This chapter is the basis of the whole article, and mainly introduces the background, legal resource, main content international tax information exchange, and discusses the function of the system.Chapter2is Some Problems Existing in the International Tax Information Exchange System and the Resolving Measures. This chapter points out some deficiencies of the current international tax information exchange system, then conducts the research on measures applied to solve the problems aforesaid by the OECD mainly and its effect on the mutual assistance on the international tax matters.Chapter3is The Protection of Taxpayer Privacy Rights in The International Tax Information Exchange System. This chapter firstly summarizes the current conditions of the taxpayer protection in international tax information exchange mechanism from the perspectives of participatory right and confidential system, and then points out that the international society does not pay enough attention to protect the taxpayers’legal rights during the facilitation on tax cooperation.Chapter4is The Improvement of Privacy Rights Protection of Taxpayers in International Tax Information Exchange System. This chapter firstly illustrates the importance of rebalancing the international tax information exchange system and the taxpayer protection system, especially the privacy rights of taxpayers, and then puts forward some suggestions for the improvement of the both systems.Chapter5is The Promotion of Privacy Rights Protection of Taxpayers in International Tax Information Exchange System in China. This chapter summarizes the current condition of the privacy rights of taxpayers in international tax information exchange framework in China, and then provides some suggestions to facilitate its development.