Research On The Protecting Institution Of Taxpayer’s Private Information Under The Tax Affairs Opening

In the present situation, tax authority should fulfill obligations of tax publicly actively, which base on the demand of administrative information public. Meanwhile, tax authority and their staffs also scrupulously abide by obligations of protecting taxpayer’s private information. As the major route of Macroeconomic regulation and control, it is thus clear that, tax authority workers not only have the obligation of tax information discoursing, but also have the duty of protecting taxpayer’s private information. Thus, on the context of tax publicly, tax information disclosure and private information of taxpayers are become contradictory. According to my experience in tax law enforcement, because of legislation blurry and system deficiency, law application conflicts are often appear which cause the social conflicts of tax payer and tax authority. Therefore, I hope I could with the academic theory help and combine my tax law enforcement experience to rethink and discuss the private Information protecting system of tax payer on the tax information disclosure context. On the one hand, discover the defect of legislation and institute, through the case analysis, in Taxpayers’ Private Information Protect of cotemporary china; On the other hand, seeking for experience of legislation and institute through introduce the foreign Taxpayers’ Private Information Protect system. Finally, implement the theory study together with practical experience and put forward the suggestions to perfecting Taxpayers’ Private Information Protect institute.