On The Legal Protection Of Tax-related Information Right Of Taxpayer In China

In the process of tax collection and management,tax-related information is the main basis for taxation authorities to levy taxes,and it is also a prerequisite for taxpayer to bear tax obligations.The right to tax-related information is one of the most basic rights of taxpayer.In practice,it is common for tax authorities to disregard the rights and interests of taxpayer.Infringements on taxpayer’s tax information rights are more serious.Tax information rights are related to taxpayer’s privacy,trade secrets and other information,and have important value.Leakage will cause great damage to the rights and interests of taxpayer,and will also adversely affect their taxation enthusiasm and tax compliance.For taxpayer’s tax-related information,how the tax authority can obtain it on a legal basis,and at the same time properly protect it under effective use,to avoid infringement of the taxpayer’s tax-related information rights is an issue that needs to be solved urgently.Currently,taxpayer’s tax-related information rights are not stated in the laws and regulations,and the Tax Collection and Administration Law does not state the scope of tax-related information for taxpayer.Although it is covered in other regulatory documents,they are not systematic and cannot meet the needs of practice.,To regulate the behavior of tax authorities and third-party agencies.In general,the protection of taxpayer’ tax-related information rights is not thorough,and taxpayer themselves lack the awareness of rights protection.Although some scholars in the theoretical field have proposed the concept of taxpayer’s information right,they have not formed a unified understanding of this issue.For example,different scholars have different views on the specific scope of taxpayer’s tax-related information,let alone specific analysis of how to pay taxes.People’s tax-related information rights are protected.This article uses theoretical analysis to start from the connotation of taxpayer’s tax-related information rights,discusses in detail the definition of the right and the scope of tax-related information,and compares tax-related information rights with taxpayer’s right to privacy,the right to know,and the right to personal information.,To put forward the theoretical basis for the existence of tax-related information rights.Then introduce the history of the legal protection of tax-related information rights of taxpayer,combined with the background of the rapid development of big data taxation and information technology,analyze the current status of taxpayer’s legal protection of tax-related information rights in China,from legislation,law enforcement,relief,taxpayer Four aspects of specific issues are studied.By comparing the similarities and differences in the protection of taxpayer’s tax-related information rights in South Korea,Japan,Germany and other countries and drawing on their experience,combined with China’s national conditions,it is proposed that taxpayer’s tax-related information rights should be improved from four aspects.Legal protection is to improve the legal system for the protection of tax-related information rights,standardize the law enforcement and supervision of tax authorities,complete judicial remedy for tax-related information rights,and improve taxpayer’s awareness of rights.