Research On Taxpayer's Tax Information Protection In The Background Of Tax Information Disclosure

As a government agency with function of tax administration,tax authority collects and masters lots of taxpayer's tax information to fully exercise its force of tax administrative power.As a government function department,not only should tax authority make taxpayer's tax information disclose to public legally but undertake the quits obligation of tax information protection.It's contradictory between the tax authority's duty of information disclosure and the obligation of tax information protection for taxpayer in the actual tax collection.In the actual tax work,taxpayer's tax information is closely connected with its property information,so it's imperative to conduct an in-depth thinking and discussion for taxpayer's tax information protection in the background of tax information disclosure.Firstly,this paper analyzes the effects of taxpayer's tax information protection caused by the single case of tax information disclosure,and then grasps the reasonable boundary of the two,explains the concept and relationship of the two.Secondly,from focus of dispute of a tax case,this paper analyzes the legislative and protective situation of taxpayer's tax information protection in the background of our nation's tax information disclosure,and then finds the problems of taxpayer's tax information protection such as rights protection system is imperfect,overall legislative level is low,scope of protection is unclear,legal liability stipulation is not explicit,right relief system is not exactly complete,and so on.Thirdly,based on above contradiction and problem,through inspection from foreign taxpayer's tax information protection system,this paper summarizes to build multi-level taxpayer's tax information protection system,definite scope of protection and legal liability stipulation,perfect right relief system,finally,construct and improve Chinese taxpayer's tax information rights system.