On The Legal Protection Of Taxpayer Information

With the increasing informatization in the field of tax collection and management under the background of big data,the tax collection and management of tax authorities is becoming more and more convenient and efficient.While using technology,we should also carefully guard against the risk of information disclosure in the process of electronic processing of tax related information.Taxpayers' tax related information is all information related to individual economic activities,including the personal privacy of natural person taxpayers and the business secrets of unit taxpayers.Once the tax related information is leaked,it may infringe on the property interests of taxpayers and the personality interests of natural person taxpayers.Due to the wide range of subjects involved,it is very likely to have a negative impact on the social and public interests.Therefore,the legal protection of taxpayer information is not only a problem worthy of study and urgent to make the corresponding legal system design,but also related to the transformation of the tax collection and management process towards the pursuit of taxpayer centered legislative value.This paper will discuss the legal protection of taxpayer information from the following four parts: The first part is introduced by the case that tax staff were sentenced to criminal punishment for divulging tax related information,analyzes the current situation of insufficient protection of taxpayer information and lack of protection consciousness,and points out the problem that taxpayer information,as a due right,has not been protected by the corresponding law.Thus,it comes to the practical importance of the research on the legal issue of taxpayer information protection.The second part systematically expounds the theoretical basis of taxpayer information protection,which provides theoretical support for the protection of taxpayer information.On this basis,it defines the legal protection object of taxpayer information,that is,the connotation and extension of tax related information.This paper combs the development process of the relevant provisions of personal information protection in the existing laws,in order to seek the reference significance of tax related information protection.Finally,based on the above theoretical and legislative analysis,this paper summarizes the necessity of tax related information protection.The third part is the analysis of the current situation of the legal protection of taxpayer information in China.By combing the laws,administrative regulations,departmental rules and other normative documents related to taxpayer information protection in China's current laws and regulations,based on the analysis of the relationship between taxpayer information protection,personal information protection and trade secret protection,We have summed up four deficiencies in the current legal protection system: first,the scope of tax related information protection of taxpayers is too narrow;Second,there is a lack of perfect legal system for the protection of taxpayers' tax related information;Third,the legal responsibility of tax authorities and relevant subjects is too light;The fourth is the lack of relief channels when taxpayers are infringed.The fourth part is the corresponding legislative improvement suggestions based on the above problems.It mainly includes: first,clarify the scope of protected tax related information and give integrated and layered legal protection;Second,coordinate the provisions of upper law and lower law to improve the legislation related to tax related information protection;Third,improve the legal liability of tax authorities and relevant subjects;Fourth,establish and improve the judicial relief channels for taxpayers' tax related information protection disputes.