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Analysis On The Path Of Legislation Of Privacy Protection For Taxpayers In China

Posted on:2020-03-12Degree:MasterType:Thesis
Country:ChinaCandidate:J R LiFull Text:PDF
Abstract/Summary:PDF Full Text Request
At present,the privacy rights of taxpayers in China still cannot be fully guaranteed by the law.Therefore,how to speed up the legislative process and rationalize the relationship between the state and taxpayers according to law,and promote the full protection of taxpayers' privacy rights has become a promotion of China.A very important task of taxation rule of law.As the research on the privacy of taxpayers in China's academic circles is still in its infancy,the problems involving many theories and system construction undoubtedly add to the difficulty of research.I chose this challenging problem as my master's thesis because I deeply understand that taxpayer's privacy is not only a taxpayer's right in tax law,but also a taxpayer's constitution.Rights,it is necessary to carry out in-depth research on the constitutional,civil and tax law protection issues of taxpayers' privacy rights,to promote the legislative process of taxpayers' privacy protection,to protect the basic rights of taxpayers,and to promote the process of taxation in China Provide some constructive comments and suggestions.This paper focuses on the research path of China's taxpayer's privacy protection legislation.This path analyzes the basic theories of the three departmental laws of the Constitution,Civil Law and Tax Law,and clarifies the theoretical construction and substantive connotation of taxpayers' privacy rights.Then,through the analysis of the bottleneck of the taxpayer's privacy protection legislation and the investigation of the foreign taxpayer's privacy protection legislation,it provides enlightenment for the choice of the taxpayer's privacy protection legislation,including legislation,administration and Relevant suggestions are put forward for the construction and improvement of the three levels of judicial system.In a sense,this paper makes up for the gaps in how to fully construct the taxpayer's privacy protection legislation system at home and abroad,and at the same time combines the application of information technology such as Internet+ and blockchain,and proposes innovative taxpayer privacy rights infringement relief protection.Multi-party approaches,such as the combination of Internet encryption technology or artificial intelligence scenarios,establish taxpayer tax information review mechanisms,strictly regulate and trace the use of taxpayer privacy;at the same time,innovate taxpayer privacy rights infringement relief system,grant taxpayers tax relief procedures The right to choose,and can be accompanied by administrative civil litigation,seeking tripartite platform relief,etc.,in order to obtain new litigation relief channels and more timely rights protection.
Keywords/Search Tags:Taxpayer, privacy, legislative guarantee, rights relief
PDF Full Text Request
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