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Legal System Of Taxpayer Confidentiality

Posted on:2020-12-07Degree:MasterType:Thesis
Country:ChinaCandidate:W J WangFull Text:PDF
GTID:2416330575475820Subject:Economic Law
Abstract/Summary:PDF Full Text Request
taxpayer confidentiality is realized in the tax legal relationship within the scope of China's legal norms.Taxpayers have the right to require tax authorities and other staff to protect their legal tax information,mainly referring to the taxpayer's trade secrets,personal privacy,and other legal tax information that taxpayers may use.With the development of the Internet and the acceleration of economic globalization,information has become more and more important.Taxpayer information is no longer an individual,but a commodity with commercial value.It is easy to be illegally stolen by others and then resold.To earn huge profits.China's relevant research on the taxpayer confidentiality is still at the basic stage and relatively weak.In practice,taxpayer information disclosure incidents emerge one after another,and the current law does not specify how to protect the taxpayer confidentiality,which greatly reduces the feasibility of taxpayer claims,and the taxpayer confidentiality cannot be guaranteed.Therefore,legislation to improve the taxpayer's secrecy rights will help tax collection and management,reduce taxation resistance and help taxpayers' tax compliance and protect taxpayers' rights and interests.In addition to the introduction and conclusion,the full text consists of four parts.The main contents are as follows:The first part is the basic theory of taxpayer confidentiality.First,taxpayer confidentiality is defined.It introduces the concept of taxpayer confidentiality,the analysis of the rights related to privacy,business secrets,and the right to know,as well as taxpayer confidentiality,procedural rights,and claims.Second,the need for taxpayer confidentiality protection.The inherent requirements of the unification of rights and obligations,the improvement of taxpayer compliance,and the need to strengthen the integration of China and the international community.Third,the theoretical basis for taxpayer confidentiality.It is demonstrated from the perspectives of the theory of people's sovereignty,the theory of personal information rights,the theory of government information disclosure,and the theory of administrative balance.The second part makes a deep analysis of the present situation of the protection of taxpayer confidentiality.The first is the problem of the protection of taxpayer confidentiality.Legislation is not perfect.Relevant legislation does not clearly define the specific connotation and exclusion of taxpayer confidentiality rights and the confidentiality responsibility of taxation authorities;the protection of law enforcement is not in place,tax law enforcement officials abuse discretion,law enforcement is not standardized,and law enforcement supervision mechanisms fail;The judicial relief mechanism is imperfect;as far as taxpayers themselves are concerned,taxpayers have a weak awareness of information confidentiality and insufficient rights to defend their rights.Secondly,it analyzes the causes of the problems from two aspects: historical reasons and real roots.The third part is the comparative analysis and experience of the legal system of non-local taxpayer confidentiality.By comparing the main contents and measures of the taxpayer's secrecy system in the United States,Japan and Taiwan,this paper summarizes the similarities and differences between the protection of the taxpayers' secrecy and the protection of the extraterritorial regions in China,and the reasons for the similarities and differences.Learn from the useful experience of taxpayer confidentiality protection.The fourth part is based on the practical problems in China's judicial practice,sums up the useful experience of the protection of the confidentiality of taxpayers outside the territory,and puts forward the specific countermeasures and suggestions for the protection of taxpayers' confidentiality.At the legislative level,the legal status of taxpayer's rights protection is firstly clarified from the constitution;secondly,the special provisions for the protection of taxpayer confidentiality rights are established from four angles: defining the object scope,confidentiality obligations,strengthening legal responsibilities,and Clearly prescribing the taxpayer's right of digital forgetfulness;At the level,it emphasizes the service and legitimacy in the process of tax enforcement,and improves the tax-related information protection and law enforcement supervision mechanism.In the area of judicial relief,the tax administrative review system and the administrative litigation system are improved;the taxpayer's own level,strengthen the taxpayer's legal awareness of confidentiality,improve the taxpayer's ability to defend rights,establish and improve the taxpayer's self-defense organization,and so on.
Keywords/Search Tags:taxpayer, confidentiality, personal privacy, trade secrets
PDF Full Text Request
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