Research On The Protection Of Taxpayers’ Privacy Rights In The Context Of Automatic Exchange Of Tax-Related Information

With the rapid development of economic globalization,the automatic exchange of tax-related information system appears and plays an important role in combating international tax evasion.In recent years,after joining The Multilateral Convention on Mutual Administrative Assistance in Tax Matters,our country has been promoting the implementation of automatic exchange of tax-related information.However,the improvement of information exchange efficiency brings a lot of tax-related information exchange while cracking down on illegal tax activities,which leads to the problem of taxpayers’ privacy right.Therefore,this paper takes Research on the Protection of Taxpayers’ Privacy Rights in the Context of Automatic Exchange of Tax-related Information as the topic,after analyzing the background of the system and the concept of privacy of taxpayers,combined with the problems in the protection of taxpayer’s privacy right in our country and the situation of the extraterritorial area,the paper puts forward some suggestions on the way to the construction of the rules.On the whole,this paper is divided into four main parts:The first part is the background of the automatic exchange of tax-related information and the overview of taxpayers’ privacy right.The article begins with two core concepts involved in the full paper.Firstly,it analyzes the development process of international tax-related information exchange from request-based exchange rule to automatic exchange rule,clarifies the characteristics of the latter,and explains the development process of tax-related information exchange rule in our country.Secondly,starting with the difference between the right of privacy of taxpayers and the right of privacy of civil law,then combining with the analysis of the concept of personal information,this paper defines the privacy of taxpayers as a broad sense of privacy protection,covering two aspects: privacy protection and personal information protection,laying a foundation for the full text.The second part is mainly about the necessity and feasibility of the taxpayers’ privacy protection under the question.The national tax interest and the interests of taxpayers are essentially consistent.Under the principle of proportions,the transnational tax-related information exchange system is coordinated with the protection of the privacy of taxpayers.The third part is about the analysis of our country’s current system and the investigation of the extraterritorial rules.Firstly,through combing the current legislation,this chapter analyzes the problems of our country’s taxpayers’ privacy right protection under the background of tax-related information automatic exchange,mainly summarizing the problems from two aspects of the international treaties and domestic legislation.The second is to discuss the experience and limitations of the extraterritorial rules,mainly selects two countries(regions)of EU-Germany and the United States,starting with their protection mode of taxpayers’ right of privacy,then expounding the legislation situation and the specific rules.The fourth chapter is the suggestion of our country’ taxpayer privacy protection system in the tax-related information automatic exchange,mainly including the revision and connection of Tax Collection and Administration Law,Personal Information Protection Law and other relevant normative documents,trying to propose that a chapter on automatic exchange of tax-related information should be specifically stipulated in the Tax Collection and Administration Law,and the concept,content,application of law,scope of rights and other relevant rules of the taxpayer’s right in the process of tax-related information automatic exchange should be clarified.In addition,the applicable feasibility and limitations of the Personal Information Protection Law in the protection of taxpayers’ privacy should also be stipulated in this legislation.