Research On The Right Of Chinese Taxpayers Under The System Of Tax Information Exchange

With the acceleration of economic globalization,the distribution of different production factors in the global scope has promoted the development of cross-border financial system,and the tax-related activities of taxpayers have been expanded from one country to many countries.Many multinational taxpayers have used the financial policies of some countries to evade the oversight of their home country's tax authorities by setting up "Shell" companies in "tax havens" such as the Cayman Islands and Virgin Islands.In the face of tax evasion by using loopholes in tax laws and differences in tax policies of different countries,tax information exchange system is an effective means to crack down on this kind of behavior.In recent years,through the cooperation of EU,OECD,G20 and other international organizations and governments,the international tax information exchange system has also achieved remarkable results.Tax Information Exchange is a kind of exchange between two countries that have concluded tax cooperation treaties with each other.Governments have joined forces to crack down on tax evasion by disclosing and exchanging tax information about taxpayers.In the process of international tax information exchange,the taxpayer's tax information is disclosed.In this situation,the rights of taxpayers are likely to be violated,and the unequal status of both taxpayers and Tax Administration makes it difficult for taxpayers to participate in the exchange process in time to claim their own rights and interests,therefore,the protection of taxpayers' rights should be an important part of the exchange of tax information.But throughout the provisions of the relevant legal documents in our country,almost ignored the protection of taxpayers' rights.Therefore,the system of protecting taxpayers' rights under the system of tax information exchange needs to be further reformed and improved.According to the situation of our country,we should learn from the regulations of other countries on the protection of taxpayers' rights in the exchange of information,and improve the protection of taxpayers' rights in the exchange of information in our country from both the substantive and procedural aspects.First,the problem of the taxpayer's right to keep information confidential in the exchange of information should be solved so that taxpayers can report their relevant tax information to the tax authorities with confidence;second,the taxpayer's right to participate in the exchange of information should be strengthened,to enable taxpayers to participate in the process of information exchange in a timely and effective manner and to express their will reasonably;finally,to clarify the relief mechanism of taxpayers in information exchange,a complete relief mechanism is the most effective way to protect the rights of taxpayers.