Study On The Legal Lssues Of Tax Information Sharing

Tax Information Sharing is a system where tax authorities can share the tax information of other authorities and persons. The promotion of tax information sharing is conducive to enhancing the efficiency of tax collection and management as well as tax fairness. But in our current tax information sharing legislation,several problems exist: lack of follow-up laws and regulations、the tax information sharing obligations not being clear、incomplete obligations of information sharing of financial institutions、the conflict of the tax information sharing right and taxpayer privacy、the incongruous standards for the application of the tax information sharing system、lack of the promotion mechanism of information sharing, etc. Such are the challenges to deepen and enhance the efficiency of tax collection and management work. Faced with the imperfect legislation of central government, the local governments have made provincial tax laws and regulations and introduced administrative documents to promote tax information sharing. At present, our country is at a moment for a new round of revision of Law on the Administration of Tax Collection. In the revision, the tax information sharing will be greatly promoted by implementing the legal system of the taxpayer identification number and improving the legal status of "information disclosure". However, there is a big controversy over the tax information sharing due to the interests of all parties, leading to the delay of the revision. Meanwhile, there are a number of issues in the draft itself. Starting from the current reality, it is necessary to further improve the legal system of tax information sharing. It is also essential to further improve the legislation and enforce the law effectively by consolidating its legal application, clarifying the boundary of people’s obligations and the taxpayer’s rights to privacy and improving the responsibility system of tax information sharing. Thus, the defects and deficiencies in the current tax information sharing can be dealt with legally and effectively.