Research On The Protection Of Taxpayers' Rights Under The Tax Information Exchange System

With the increasing development of economic globalization,cross-border economic activities are increasing as capital flows more and more frequently around the world.The development of modern financial industry and electronic payment,while improving the vitality of economic development and promoting the efficiency of effective allocation,also provides certain convenience for transnational tax evasion activities.In order to minimize the tax expenditure,a large number of multinational taxpayers take advantage of the differences in tax laws of various countries to evade the supervision of tax authorities by all means,which has resulted in the erosion of the tax base of the relevant countries and damage to tax interests.With the purpose of combating the phenomenon of international tax evasion,many countries have carried out broad international tax cooperation while making active response in domestic laws.As an important part,tax information exchange compresses the space of tax evasion activities of transnational taxpayers by exchanging the tax information of transnational taxpayers.With the development of the tax information exchange mechanism,the information of transnational taxpayers has been under increasingly powerful supervision,which has suppressed international tax evasion activities to a considerable extent.Nevertheless,it should also be noted that the tax authorities consciously or unconsciously obtained the taxpayer 's relatively sensitive financial information during the exchange of tax information.however,taxpayers are not convinced that their information or legal rights are used and protected effectively by the tax authorities.As a consequence,the degree of trust and cooperation between taxpayers and tax authorities may be reduced,which is not conducive to efficient taxation work in the long run.Therefore,it is also necessary to strengthen the protection of the rights of taxpayers during the operation of the tax information exchange mechanism.In general,the rights of taxpayers involve the confidentiality of tax information,the right to know,participation and relief in the exchange process.Only when the taxpayer's information is kept confidential can the trust and cooperation between taxpayers and tax authorities be improved.To ensure that taxpayers have a certain degree of participation and knowledge during the exchange of tax information is also an effective way to protect the rights of taxpayers.In addition,the right of relief is an indispensable way to protect the legal rights of taxpayers.On the basis of international legislation and related theories on the protection of taxpayers' rights,it can be found that there are still some imperfections in the provisions on the protection of taxpayers' rights in the laws and regulations on the protection of taxpayers' rights in China.For instance,sufficient reasonable protection on private information,taxpayers' participation and remedies are lacking in the exchange of tax information.Whether it is from the perspective of promoting the further improvement of China's legal system or maintaining the good operation of the tax information exchange system,these imperfections should be properly adjusted.In the adjustment of perfecting China's legal system on the protection of taxpayers' rights,it should start from strengthening the confidentiality of taxpayer's information,guaranteeing the taxpayer's right to know,participation and relief,based on international experience and national conditions.First,the confidentiality of taxpayer information should be strengthened so that taxpayers can submit tax information with relative confidence;second,to protect the taxpayer's right to know,the tax authority should promptly and proactively notify the taxpayer of the matters to be notified;and then to ensure the taxpayer's right to participate in the exchange of tax information,enabling taxpayers to express their opinions;Finally,to ensure that the taxpayers can exercise the right to relief,as a last resort to protect their legal rights.