Research On Legal Issues Of Taxpayer-related Information Protection

With the iterative update of emerging technologies,the protection and regulation of personal information and corporate data has increasingly become the focus of attention in various countries,and taxpayer tax-related information is located at the intersection of the above-mentioned hot spots,and its protection has also attracted more and more attention.As far as tax-related information of taxpayers is concerned,the importance is self-evident because of the dual attributes of both personality benefits and economic value.In addition,the infringement facilitation brought by the current information age makes the protection of tax-related information more urgent and necessary.How to speed up the theoretical research and legislative process to ensure that taxpayers' tax-related information is fully protected has become a very important topic of the times.Through the investigation of the legislation and system of tax-related information protection of taxpayers in China,this article finds that there are many shortcomings,such as:the legislative level is low and lacks authority;the rules are simple and scattered,and there is no systematic tax-related information rights of taxpayers.Regulations,resulting in the lack of clear legal basis for protection in practice;the current protection scope of tax-related information is relatively narrow,and the protection effect that can be achieved is limited;legal liability is only limited to administrative liability,not comprehensive enough,civil compensation and criminal liability The lack of taxpayers hinders the achievement of substantive relief for taxpayers;the lack of supporting internal management and external supervision systems can easily cause the tax-related information to be collected and processed in an off-side violation of taxpayers'rights and interests;when tax-related information is required to be shared and disclosed How to protect tax-related information of taxpayers at the same time is a major difficulty;after the tax-related information of taxpayers is infringed,the limitation of relief channels and lack of specialization lead to unsatisfactory results.In view of the above-mentioned problems,it is necessary to review the legal systems and regulations established by several representative countries and regions in the two major legal systems to protect taxpayers'tax-related information,and summarize the experiences that are beneficial to the construction of relevant systems in my country,Through analysis and research to get suitable legal advice.Specifically,it can be improved from the following aspects:improve the level of tax-related information protection laws;clarify the scope of tax-related information protection,formulate standards and catalogs to improve actual operability;integrate scattered regulations to build a complete Taxpayer's tax-related information rights system;implement comprehensive accountability,formulate complete civil,criminal,and administrative responsibility specifications;build internal control and multiple supervision systems to achieve comprehensive supervision;strengthen the professionalism of tax-related information litigation and trial,and smooth relief channels,Explore the system of public interest litigation,class action,etc.,so as to improve the tax-related information protection system of taxpayers in China,and realize the full protection of tax-related information of taxpayers.