Legal System Of Taxpayer Confidentiality

As China's rapid economic development, legal system, confidentiality of taxpayers has drawn more and more people's attention. The taxpayer's tax information has a very high value, has become an important social resource. In the tax collection process, the taxpayer's tax information was improperly collected, malicious use, tampering with and even disrupt the peaceful life of the individual, thereby endangering the safety of property risks become more prominent. Therefore, the Taxpayer secret protection has become a temporary new, worthy of concern. So far, many countries are in the relevant law to make provision for the taxpayer confidentiality. In China, revised in 2001 the "PRC Tax Administration Law" was the first time taxpayers have the right to taxpayer confidentiality. After so nearly a decade of development, the taxpayer the privilege of the whole legal system is still at a preliminary stage, is still relatively backward, still not perfect. This is not conducive to China's protection of fundamental rights of individual citizens, is not conducive to long-term development of the tax work, much less conducive to China's economic and social development and international economic cooperation. Thus, taxpayers in our country to strengthen the legal systems of confidentiality is necessary.China revised in 2001 the "PRC Tax Administration Law" and "Rules for the Implementation Tax Administration Law of the PRC" in making the taxpayer confidentiality provisions. However, my right to confidentiality of the taxpayer is still in its infancy. In theoretical circles, mostly on the taxpayer the privilege concept on its introduction. Special privilege for the taxpayer-depth study can be described as rare.This paper uses the methods of historical study, comparative research methods, methods to measure the interests of the taxpayer the privilege to discuss the legal system to explore the concept of taxpayer confidentiality, the right to define the scope of protection of taxpayer confidentiality, of the taxpayer the nature of privilege to introduce the related foreign taxpayer confidentiality legal system, by studying the confidentiality of taxpayer status and inadequate legal system, and then put forward a sound legal system, confidentiality of the taxpayer's proposal. Addition to the introduction, but is divided into four parts. The first part of the legal system, confidentiality of taxpayers based research. Defined the concept of taxpayer confidentiality, the nature and scope of protection. The second part introduces the foreign taxpayer confidentiality status of the legal system, and then summarizes the Enlightenment. The third part discusses the legal system of the taxpayer's right to confidentiality history, status and privilege of the taxpayer the problems of the legal system, and the cause of the problem is analyzed. PartⅣon the basis of the first few chapters on the improvement of taxpayer confidentiality some suggestions. In terms of legislation, the Constitution clearly the rights of taxpayers, both in the relevant laws and regulations were improved; in the relief system, such as improving the tax administrative review, improve the taxation system of administrative litigation; in tax law enforcement, such as the internal organs of the tax Improve the rules, improve the tax law enforcement links, improve the supervision mechanism, changing the concept of law enforcement, improve the tax service; in terms of self-protection of taxpayers, such as increased self-awareness of their rights and improve the capacity of rights, the establishment of the taxpayer protection organization.