Research On The Protection Of Taxpayers' Rights Under The International Tax Information Exchange Mechanism

This thesis revolves the international tax information exchange mechanism and the taxpayer's private rights protection.The all aspects of international tax information exchange will be elaborated,including the content of taxpayer rights protection,the importance of it and how to improve it.Through reading,the reader would have a more comprehensive and clear understanding of the content of the international tax information exchange system and how it operates,and also understands the importance of taxpayer rights protection and how to build it.This thesis is divided into four chapters.The first chapter includes an overview of international tax information exchange and taxpayer protection.This chapter mainly elaborates the relevant contents of the information exchange mechanism,including the basic principles,the main way,etc.,through the understanding of the information exchange mechanism to draw the taxpayer's private rights,and explain the relationship between the two.The second chapter covers the protection of taxpayer rights.This chapter generally introduces two ways of protecting the rights of taxpayers,namely,participation and confidentiality,highlighting the importance of taxpayer protection.The third chapter introduces the protection of private rights of taxpayers under the international tax information exchange mechanism.This chapter mainly discusses how to improve the protection of private rights of taxpayers from the aspects of the construction of right of participation and the improvement of secrecy system.A sound international tax information exchange mechanism must be prerequisite for the full protection of taxpayers' private rights.The fourth chapter introduces the relevant situation in China.It's nature to return from the international to the country.This chapter points out that China's current lack of legislation in the field of international taxation and the taxpayer protection,combined with China's actual situation,put forward relevant improvements.The last chapter talks about new developments-automatic exchange of financial information.The automatic exchange of financial information is a new development in the field of international tax information exchange.This chapter focuses on the development of automatic exchange of financial information between the countries,and points out how to protect the rights of taxpayers in the new situation.