The New Development Of International Tax Information Exchange System And The Protection Of Taxpayers' Rights In China

As international tax evasion and tax avoidance are increasingly serious,resulting in different countries of the tax base erosion,tax unfairness,especially after the 2008 financial crisis,countries take a zero-tolerance attitude towards international tax evasion and tax avoidance,the international community began to realize the importance of strengthening the cooperation of the international tax administration,international tax information exchange system began to flourish.In recent years,the international tax information exchange system has developed rapidly,but the greater the intensity of international tax information exchange,the higher the degree of protection of taxpayers' rights.Since this system involves the balance between safeguarding the public interests of the international tax benefits and safeguarding the private rights of taxpayers,how to balance the relationship between the two is the proper meaning of the development of this system.At present,our country still has a lot of deficiencies in the protection of the taxpayers' rights in exchange of tax information,and the new development of the international tax information exchange system put forward higher requirements on the protection of taxpayers' rights,how to make the level of protection of taxpayers' rights go along with the new development trend of the system is the meaning of this article.This article focuses on the new development of international tax information exchange system and the protection of taxpayers'rights,through empirical research and comparative research to demonstrate,it is divided into four parts,the first part mainly gives a comprehensive elaboration on the international tax information system and its development,this paper introduces the background of the system,the main modes of exchange of tax information and the latest tendency of development,and analyzes the relationship between the system and the protection of taxpayers' right;The second part introduces the main types of the taxpayers' rights in the international exchange of tax information and analyzes the contents of these rights.In the third part,it introduces the high level of personal data protection in the EU and the summary of various international practices in the Project of Observatory on the Protection of Taxpayers' Rights General Report(hereinafter referred to as“OPTR report”).Through the comparison with China's practices,it finds out the reference.The fourth part analyzes the current situation of the protection of taxpayers' rights in the international tax information exchange in China,and puts forward relevant suggestions based on the above analysis.Finally,the author believes that the current protection system of taxpayers' rights in China should be improved from the following four aspects:formulating special laws and regulations,improving taxpayers'right to participate,strengthening taxpayers'right to information confidentiality,and improving taxpayers' right to relief.