| Some information of the taxpayers would be collected in taxation administration, and those information is of great importance for taxation but if it is while if not well-protected the taxpayers’rights would be harmed. Taxpayer’s information, which contains some commercial value, is not well-protected by current legal system and would be sold illegally. There is a lack of research on taxpayers’information protection and the current research is not systematic. In tax administrative practice, the taxpayers’information is not well-protected, and it is not listed in the goals of tax administration. It is necessary to make laws to provide regulations, coordinate the tax administrative power and tax information right, the taxpayers should be granted some rights to protect their own right.This dissertation is composed of the following chapters:the first chapter is brief introduction. This chapter introduces the background, the theoretical and practical significance, the current situation, the content and the method of this paper. The second chapter researches the definition of protection for taxpayers’information and the theories in this field. This chapter maintains that the privacy protection, the personal information protection and governmental information disclosure are the fundamental theories of taxpayers’information protection. The third chapter analyzes the history of taxpayers’ information protection in China and points out that the current legal system doesn’t provide enough protection for taxpayers’information. This fourth chapter compares foreign legal system in taxpayer’s information protection, and maintains that the foreign legal system should be learned by our country. Under the research above, the last chapter put forward some suggestions indicating that the legal system of taxpayers’information protection should be modified, especially from the perspective of right-duty structure, emphasis should be given to the statue of taxpayers’information right and right remedy. |
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