To Perfect Our Charity Regulation Research

Taxation administration informationization is the development direction of China's future taxation model,and the protection of taxpayer's right of privacy is an important problem that has to be faced in the course of information collection.Tax authorities in the process of information gathering a large number of taxpayers information data,how to protect the taxpayer information has become an urgent need to solve one of the important issues,the conflict between the two of them to study and balance can not only enrich Privacy theory,but also to meet the tax collection and management of information technology requirements of all-round layout.Taxpayer 's right of privacy is the boundary of the taxpayer' s private space,and the prevention of the violation of state power is the important value orientation.The realization of the tax collection and administration right should be based on the premise that the real tax burden of the taxpayer can be ascertained from the taxpayer's declaration of information,the information collected by the tax authorities,the tax inspection,the third party's duty and the international tax information exchange system.Taxpayer's privacy has different degree of conflict.From the root to explore,there is still the ultimate value of the pursuit of the same foundation.Therefore,we must realize the mutual check and balance between the two through the construction of the system.