Research On The Protection Of Taxpayer’s Tax-related Information

Taxpayer’s information of both two values of social economic resources and personal interests, related to the dignity and freedom of individual, is the important rights and interests of the taxpayer. But unfortunately, our existing theory does not on the right of privacy and the right to information, tax related information and personal information is more accurate distinction, lead to tax related information protection system has not been well established. At the same time, the existing legislation, unreasonable part of legislative idea backwardness, the taxpayer rights of tax related information types is limited, and the provisions of legal liability also leads to the taxpayer’s information right to maintain effective. Undeniable, taxpayer’s information protection demand and the tax authorities tax collection activities and informed public rights being contradiction. Therefore, in the construction of taxpayer’s information protection system should be trying to find the best balance of interests of all parties to the conflict in the, to reconcile the conflicts that may arise. For taxpayers and public power conflicts of interest, with the tax authority collection,the use of personal information to be recognized and based on the standard of reasonable utilization and protection of tax related information. The conflict of tax information protection and the public’s right to know, should be determined by the principle of public interest. In order to establish a correct concept of legislation, reflecting the balance of national interests and the interests of the taxpayers, legislators should delete the word"management" in the name of the tax collection and management law ", and change the tax collection administration law amendment(draft soliciting opinions manuscript), the fourth chapter of" information disclosure "as" information disclosure and protection ". At the same time, due to the taxpayer’s information is a general reflect the personal interests of. Therefore, to realize the taxpayer for their own information control should be endowed with the corresponding right to know, and construction related to the "informed consent system" and "a clear purpose rules". As a response to the development of information technology brings to the tax information protection challenge, legislation should be clear about the "digital right to be forgotten". In addition, from the legislative administrative sanctions, civil liability and criminal liability of infringement related legal liability to be clear, giving a powerful deterrent to against the taxpayer’s right to information.