Research On Tax Electronic Data Query Mechanism To Prevent Security Risks

The age of the Internet make tax data step by step towards the paperless,informatization,while bring convenience to people,also have to face the electronic data security threats.To tax the use of electronic data such as query,change and exchange links,including query as the most common way has become the important way of leakage,use and abuse.Query for tax electronic data security aspect,our country successively introduced the tax administration and collection law and the implementing rules for the tax administration and taxpayers tax-related confidential information management interim measures "such as regulation,but still stay in a more abstract level,specific to the query security issues more lack of operable,standardization of safeguard mechanism.In the real tax in the process of the electronic data query,query within permissions defined,loss of external query,data security is not tight,relevant personnel safety consciousness weak,and to responsibility of the data security,a comprehensive and effective enough problems such as more prominent,the corresponding security mechanism,it is necessary to reform the clear legal authority for internal staff,for example,improper regulation browsing,the right to browse the behavior;The judicial organs,the mortgagor and the pledgee external query subject range query and query program should be further defined;The government can establish incentive system,encourages the development of the technology applied to ensure safety security technology advancement;To establish a system for data security training,improve the internal staff and other tax related personnel,especially the judicial personnel security consciousness;Build system of data query USES for the record,to prevent the query data obtained is used to apply for reasons beyond the purposes;Improve the system of data security breaches accountability,will leak behavior effective connection with the related laws,and to consider include the taxpayer’s right of claim for compensation.This paper introduces the electronic tax data security overview based on,starting from the current local tax system,tax electronic data query security status,focusing on analysis of electronic data querying the emergence of security reasons,and focused on the land tax system in electronic data query security policy slightly,to clarify the staff members of the Local Taxation System in data query safety fuzzy understanding,thus better security tax electronic data security,provide some practical suggestions for the tax revenue information construction of the local tax system,to ensure that the work of local tax system normal,data security escort for the tax.