The Conflict And Coordination Of Financial Privacy And Tax Collection

In the modern society, personal and corporate ’s economic activity is usually done through financial institutions, and financial institutions had a large number of taxpayers and economic trade of information, and financial institutions actually control the personal and corporate economic and property market transaction mode of complete information. Tax authorities before tax on taxpayers, must master the taxpayers tax information, only in this way can we accurately the tax authorities for approval the taxpayer’s tax amount. Due to financial institutions having large amounts of taxpayers’ information, to determine the taxpayer’s tax burden has a very important role. Therefore, tax authorities need to financial institutions to assist with the taxpayer’s financial information. However, financial institutions based on financial privacy has an obligation to confidentiality of the information to the customer. This is one of the problems that need to modify the tax administration law is to protect the financial privacy and limit the right of tax collection and administration. Therefore, the title of this article is financial privacy and tax collection of the conflict and balance,。First of all, for the establishment of financial privacy and evolution are expounded, analyzed the causes and manifestations of financial privacy rights conflict with tax collection and tax collection and coordination of the right to privacy and financial checks and balances。Finally, on the condition of our country and outside experience for reference, this paper puts forward the ways to perfect the tax authority financial information obtained in China at the same time as the specific measures for protection of financial privacy.The first part is the introduction, this part mainly introduces the background and purpose of this writing, this paper studies the ideas and methods, innovation and deficiency of this article and research review.The second part first is the case of UBS Beverages happen, and after the results were introduced. Then its introduction, provoke thinking on tax collection and financial privacy relations.The third part is the establishment and evolution of financial privacy. This part describes the establishment of financial privacy and the concept and nature of the process and defines financial privacy.The fourth part is the conflict between financial privacy and the enforcement power of taxation and. This part mainly introduce and discuss the performance and root of the conflict between financial privacy and the enforcement power of taxation.The fifth part is the checks and balances of financial privacy and tax collection rights.This part mainly introduce how to coordinate the financial privacy and the enforcement power of taxation. the basis of coordination of financial privacy and the enforcement power of taxation to maintain the principle of public interest theory of regulation It should looking for a balance between financial privacy and the enforcement power of taxation to coordinate.The sixth part is the tax collection and administration of information acquisition and protection of financial privacy. This part introduces how to increase the way of our country’s tax authorities to obtain financial information and the tax authorities what are the limits to obtain financial information through financial institutions. Firstly this part introduces the necessity of the tax authorities to obtain financial information, and then combining with the concrete situation of our country and outside experience for reference, puts forward the ways to perfect the tax authority financial information obtained in China of the specific measures and tax authorities through the limitation of financial institutions to obtain financial information.