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Taxpayer's Confidentiality And Its Protection Mechanism

Posted on:2021-05-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y XiaoFull Text:PDF
GTID:2506306197492604Subject:legal
Abstract/Summary:PDF Full Text Request
With the establishment of the strategy of governing the country by law,the concept of rule of law has gone deep into the social life of the mankind,and the tax administration by law has also been put on the agenda.In order to achieve the goal of tax administration according to law and protect the legitimate interests of taxpayers,protection of taxpayer's rights cannot be ignored.However,at present,as a key part of the taxpayer's right system,the relevant legal provisions of the taxpayer's right of confidentiality are not perfect,which cannot guarantee the taxpayer's tax-related information from being infringed in practice.Therefore,it is necessary to speed up the legislative process of our country,and improve the relevant laws and regulations,so that taxpayer's right of confidentiality in practice is fully guaranteed.No matter from the theoretical research,or from the practical needs,the research on taxpayer's right of confidentiality is a new topic every day,which is both an opportunity and a challenge for the research of this issue.There are two reasons for me to choose this topic as the topic my master's thesis.On the one hand,the research on taxpayer's right of confidentiality is flouring,and there is still much space for further explorations at the present.On the another hand,with the proposal of the properties tax and the improvement of the system for the independent declaration of individual income tax,taxpayers are increasingly concerned about the disclosure of their tax-related information.Therefore,the protection system of taxpayer's right to confidentiality is in urgent need of construction.This paper is divided into the following four parts: Firstly,the function of taxpayer's confidentiality right;Secondly,the definition of taxpayer's right of confidentiality;Thirdly,problems of taxpayer's right of confidentiality;Fourthly,The perfect measures of the legal protection to taxpayer's right of confidentiality.Chapter?is about the function orientation of taxpayer's right of confidentiality,establishing the value target of taxpayer's right of confidentiality,and understanding the reasons for the establishment of taxpayer's right of confidentiality.That is to say,there exists the purpose to achieve or the problem to solve by protecting taxpayer'sright of confidentiality.Chapter?is about the definition of taxpayer's right of confidentiality.It clarifies the concept of taxpayer's right of confidentiality from three aspects: the nature of taxpayer's right of confidentiality,the subject and object of taxpayer's right of confidentiality,the content of taxpayer's and the discrimination between taxpayer's right of confidentiality and other related rights.Chapter ? is about problems of taxpayer's right to confidentiality.Based on the Law of the People's Republic of China on the Administration of Tax Collection(hereinafter referred to as “the tax administration law”)and the Detailed Rules on the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection,the Interim Measures for the Management of Tax-related Confidential Information of Taxpayers and the Announcement of the State Administration of Taxation on the Rights and Obligations of Taxpayers(hereinafter referred to as “the announcement of taxation on the rights and obligations of taxpayers”),the following problems about the protection of taxpayer's right of confidentiality are found.Firstly,the provisions of the Tax Administration Law are too principled and incomplete.Secondly,the protection scope of taxpayer's right of confidentiality is not clear enough.Thirdly,the remedy mechanism of taxpayer's right of confidentiality is not perfect?Chapter ?is about the perfect measures for the legal protection of taxpayer's right of confidentiality.The following suggestions to the problems of taxpayer's right of confidentiality are put forward to improve it.Firstly,the taxpayer's right of confidentiality and its protection rules should be written into the Tax Administration Law.Secondly,the procedure rules for the protection of tax-related information should be made clear.Thirdly,the relief channels of taxpayer's right of confidentiality are broaden.
Keywords/Search Tags:Taxpayer's right of confidentiality, Taxpayer's rights, Tax-related information
PDF Full Text Request
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