The Research On The Lagal System Of The Taxpayer's Right Of Confidentiality In China

Personal information rights are the important rights of citizens in the modern information society,the protection of personal information on the protection of citizens' personal dignity,the China's civil code also increased the right of personal information.The taxpayer confidentiality is the right of personal information in the field of tax law,the protection of taxpayer confidentiality responded to the needs of the society for protection of the right to information.However,China's practice in the protection of taxpayer confidentiality exist many problems,such as the specific content of legislation on taxpayer confidentiality is not clear-cut;confidentiality of the taxpayer relief and so on.This paper is intended to manage the above problems,through the analysis of relevant legislation in foreign countries,and combined with our country's judicial practice,put forward to improve the protection system of the taxpayer confidentiality.Firstly,the taxpayer confidentiality should include privacy and commercial secrets of two items,to maintain the confidentiality of the taxpayer is not only embodied the concept of unity of rights and obligations in the legal relation of the tax revenue,but also improve the efficiency of revenue requirements;then from the legislation,tax practice and individual taxpayers analyzed existing taxpayer confidentiality protection in our country,such as China's definition of taxpayer confidentiality connotation is not clear,the lack of provisions of tax authorities of secrecy,the tax law enforcement is not standardized.In view of the above problems,this article from the scope of protection of taxpayer confidentiality,violation of confidentiality of the taxpayer behavior sanctions,analyses the advantages and disadvantages of the taxpayer's right of foreign countries or regions of the taxpayer confidentiality legal system,the need to safeguard the confidentiality of the taxpayer from the two sides,improve taxpayer information protection system.At last,this paper draw on the foreign taxpayer confidentiality protection experience and taking into account the actual situation in our country,put forward the connotation of taxpayer confidentiality and the provisions,improve the tax administration law enforcement level;improve tax collection and management authority;perfect the taxpayer right remedy mechanism of secrecy.and so on.