Study On Taxpayers' Information Protection System Under CRS

Automatic information exchange has become an effective means for countries to combat transnational tax evasion,but it also brings new challenges,and taxpayers' information protection issues bear the brunt.After China began to implement automatic intelligence exchange and promote financial institutions to carry out due diligence,taxpayers gradually began to pay attention to their information security.However,the research on taxpayers' information protection in China's theoretical circles is not rich,and the concept of taxpayers' information is not explicitly put forward by the law.Therefore,it is necessary to discuss the issue of taxpayers' information protection.Taxpayers' information is collected and used by tax authorities,and its content is bound to be related to the fulfillment of tax payment obligations.It has both logical coincidences and differences with personal privacy and personal information.Therefore,the protection system of personal privacy and personal information cannot be applied to the protection of taxpayers' information directly.taxpayers' information protection implies the balance between national tax benefit and taxpayers' personal interests,and has rich theoretical value.Based on The Multilateral Convention on Mutual Administrative Assistance in Tax Matters,Foreign Account Tax Compliance Act and Interest Tax Directive,CRS establishes an efficient mode of information exchange.China has issued the Administrative Measures on due diligence procedures for non-residents' financial accounts information on tax matters to provide operational guidance for domestic financial institutions to carry out due diligence,but also challenges the protection of taxpayers' information: at the institutional level,the "non-resident management measures" only stipulates the due diligence procedures of financial institutions,it does not talk about how to protect the collected information,and may break through the boundaries of the upper law;at the practical level,the entire process of financial institution due diligence may infringe taxpayer's information.Based on the requirement of the full protection principle of countries with high protection standards in automatic information exchange and the requirement of the protection of taxpayers' information in international treaties to be transformed into domestic laws,it is necessary for China to establish a taxpayers' information protection system in combination with the new challenges posed by CRS to taxpayers' information protection.China has stipulated that tax authorities shall bear the obligation of information confidentiality,and taxpayers shall have the right to know and the right of relief.General Provisions of Civil Law and Criminal Law also have relevant provisions for reference.However,in addition to the imperfection of the existing regulations,there are also many deficiencies in taxpayers' information protection,such as low level of legislation,weakening of illegal liability,imperfect relief mechanism,etc.The lack of service awareness and information protection awareness of tax authorities is not conducive to the protection of taxpayers' information.The United States has incorporated the protection of taxpayers' information into the system of privacy protection,while Germany has adopted other domestic laws to protect taxpayers' information.Although the two countries are different in terms of protection basis,specific forms and relief channels,they have effectively protected taxpayers' information.Based on the research ideas of previous scholars and combined with the personal information right,the author analyzes the feasibility of establishing taxpayer's information right in China,and believes that it is still not operable here.At present,China can construct the taxpayers' information protection system by perfecting the existing multi-level regulations,adding severe illegal liability and providing effective relief paths for taxpayers.Under the background of automatic exchange of information,the author analyzes the necessity of establishing taxpayers' information protection system,and examines the feasibility of establishing taxpayers' information right in China with reference to personal information right.However,due to the angle of topic selection,the lack of relevant cases to support theoretical analysis,and the lack of authoritative references for reference,coupled with the author's shallow theoretical basis,the study of the problem in this paper is not in-depth enough.