On The Obligation Of Third Party's Tax-Related Information Assistance

The third party tax information refers to the tax information which is closely related to the tax levy in the tax collection activities and the third party other than the tax authorities.Third-party tax-related information,as an important source of tax information,is a source of information for perfecting tax collection and management activities in China.Since January 2015,the Legal Office of the State Council has publicly consulted on the revised draft Administration Law on tax collection,the "Information Disclosure" chapter provides detailed provisions on the assistance of third party tax-related information,third party tax-related Information assistance system has aroused extensive discussion.With the current change in the tax environment,many tax-related information is derived from other units other than the tax authorities,in the trend of modern tax collection and management,in the process of collection and administration,the tax authorities rely on the scientific,effective and standardized third party tax information assistance platform,tax-related information is the basis of tax collection and management,it is also an important factual basis and evidence source for tax authorities to exercise their duties in determining taxes,tax collection,tax penalties,etc.However,in the present practice,due to the lack of legislation,the scope and content of third party tax information assistance is not clear,the lack of power boundary of tax authorities,disclosing the confidential information of taxpayers are endless.Based on the sovereignty of the State taxation,the obligation to set up the tax-related information for the third party and the obligation of confidentiality of the third party,especially the bank,have created the conflict of legal obligations,how to solve the conflict between the two legal obligations and coordinate the interests of all parties as an important issue in the amendment of administrative Law on tax collection.Under such background,this paper analyzes the problems existing in the third party tax information assistance legal system,with a view to improving our country's third party tax-related information assistance.This paper begins with the reform of tax collection and management as background,the importance of the third party tax information assistance legal system is discussed on the basis of the revised draft of tax Collection Administration law,To define the basic contents of the system from the subject and object of the third party tax-related information assistance,from tax law away from the combination of economic analysis of Third-party tax-related Information assistance theory.Secondly,combined with the advanced experience of the foreign country and the current third party tax-related Information assistance legal system in the practice of breakthrough and defects,pointed out that the system currently has four deficiencies.At last,this paper puts forward that under the precondition of perfecting the legal norms of the third party tax information assistance legal system,further promote the tax information sharing of taxpayer privacy protection and improve the tax information collection procedures of the legal issues.With a view to using third party tax-related information,help to ensure that tax authorities timely and accurately grasp the taxpayer's own,real tax capacity,to prevent the loss of national taxes,improve the efficiency of collection and administration,realize the fairness and justice of tax collection.