A Study On Taxpayers' Tax-related Information Protection System

Taxpayer tax information is simply said that the taxpayer to fulfill the tax obligations related to the information,the legal protection of taxpayers' information is not exactly the same as the taxpayer tax information,both contain the relationship with the included taxpayer tax information.To be greater than the tax information of the taxpayer protected by law.We can equate the taxpayer's tax information with the taxpayer's tax-related confidential information.Confidential information of taxpayer means that business secret and personal privacy about taxpayer which legally collected,made,recorded and saved in a certain way by tax authority during management of taxation.Tax authority should according to law to keep secret for taxpayers and tax withholder about their relevant information,which is a legal obligation of tax authority.Not only differences but also relations are there among taxpayer's confidential information,taxation information,business secrets,and personal privacy.There are some characteristics belong to confidential information of taxpayer,which is legality,privacy and fragility.The confidential information of taxpayer can protect taxpayers' legal rights,change “obligation-orientation” current situation in our country and promote judicial reform.With the imperfection legal system,the insufficient measures which protect taxpayers' rights of the tax law,the weak confidential awareness of relevant subject,the extensive use of confidential information taxpayers and the development of internet technology,it lead to aggravating circumstances of confidential information of taxpayer.Comparison with foreign countries' taxation protection practice and domestic circumstance,in order to improve the confidential information protective level,we should do three jobs,which are perfect legal system,enough confidential awareness of relevant subjects and comprehensive information sharing system.With such kind of efforts,it will truly achieve taxpayers' rights regulating authority and the taxpayer subject consciousness belonging to citizens.