Protection Of Taxpayers’ Information In Tax Information Sharing

How to improve the efficiency of tax collection and promote the legalization of tax administration has always been an important concern for the development of tax revenue.For a long time,the tax authority relies mainly on the tax declaration system,to collect information the taxpayer declared.Tax authorities need obtain more complete and specific tax-related information because of science and technology,e-commerce and mobile payment.Through the way of "Internet + tax" mood,authorities or thirdparty organizations share information with each other,including financial institutions,industrial and commercial department,housing agency,customs,municipal department,industry association,so as to make tax collection and administration more efficient.And it can also deal with asymmetric information problems in the collection and management.To achieve public purposes,other state organs or departments will also share tax-related information obtained by tax authorities according to law,such as catching criminal suspects with the help of tax-related information.However,collecting to much taxpayers’ information through the Internet may pose a greater threat to information rights.Online transactions are virtual and concealed,even if information collection is a way for tax authorities to make sure the amount of tax to be paid,there are likely to be inappropriate use,and even leak problem of taxrelated information in tax-related information sharing.Such behavior will damage the taxpayer’s privacy and information rights.Meanwhile,we also found that the protection of taxpayers’ information has not kept with the process of tax collection and management.Firstly,we haven’t taken measures to the problems below.What’s more,we don’t specify whether tax-related information belongs to privacy.Also,we don’t know whether the state authorities have positive or negative obligation.Meanwhile,details of information disclosure are insufficient in the process of information sharing,lack of necessity,legitimacy,rationality and proportionality.It isn’t confirmed that if tax-related information can be used for non-tax-paying purposes.There’s also lack of supervision in information sharing,especially reflecting in the protection of taxpayers’ right to know.And at last,the whole process lacks remedies.To solve the problems,we should improve the relevant provisions in law.And we should clarify the positive meaning of the confidentiality due of the organizations in the tax sharing.And we need to promote the them to take the initiative and active measures to build the wall for taxpayer information protection.From the perspective of procedural law,we should specify the overall system of information institution,track information promptly if it leaks,improve the accountability methods for affairs disclosure,and appreciate the management regulations of other state organs,reduce operational loopholes and prevent information leakage.Meanwhile,in terms of the supervision of information sharing,we can learn something from taxpayer privacy protection after study some better insights of comparative law,learning from the international methods and experience of tax-related information sharing.And we use a better supervision approach based on practice.Last but not least,the remedy for the infringement of taxpayers’ right to information also needs improvement.Then it can protect the right to information and privacy in information sharing.