Research On The Protection System Of Taxpayers In The Process Of International Exchange Of Tax Information

At present,through the establishment and improvement of the cooperation system of international tax information exchange(ITIE),the systematic blind spot of tax authorities in obtaining foreign tax-related information has been effectively eliminated.In the process of promoting the system,the international community has reached a consensus on the specific standards of the two ways of ITIE,which have been implemented in many jurisdictions’domestic laws.However,these developments not only enhance the ability of tax authorities to obtain foreign information,but also bring new challenges to the protection of taxpayers.In view of this,this paper takes the taxpayer protection system as the research object in the context of ITIE,and explores how to achieve the full protection of taxpayers’ reasonable demands in the process of ITIE through the discussion of five chapters.The first chapter is the logical starting point of taxpayer protection system in the process of ITIE.When analyzing the problem of taxpayer protection in the process of ITIE,we should first of all get rid of the wrong idea that "the international tax laws only pay attention to the rights and obligations between jurisdictions,but not the protection of taxpayers".Therefore,this chapter first demonstrates the view that the protection of taxpayers should be considered in the process of ITIE in terms of value,and points out that it is necessary to realize the full protection of taxpayers to achieve the legitimacy of the current ITIE systems.Then,by reviewing the practices of tax law systems since the third global tax reform,this paper reveals the potential institutional benefits of fully protecting taxpayers’ reasonable demands in the process of ITIE,thus effectively refuting the above-mentioned erroneous ideas and laying the foundation for the subsequent chapters.The second chapter discusses the core demands of taxpayer protection system in the process of ITIE.In the process of ITIE,the core demands of taxpayer protection mainly include the security of tax-related information and taxpayers’ effective participation into the process of ITIE.First of all,the reason why the demand for full protection of tax-related information security should be emphasized is that the protection of this demand is directly related to the protection of taxpayers’ individual privacy and property interests.At the same time,the attention paid to this demand is also an inevitable requirement to respond to the level fluctuation of confidentiality of tax-related information among different jurisdictions;secondly,the reason why the protection of taxpayers’ effective participation should be emphasized is that the ITIE system can reshape the relationship between the tax administration and taxpayers by emphasizing the protection of this demand,and the protection of this demand can provide a proactive institutional means for the protection of taxpayers’substantial interests。The third chapter analyzes the status quo of taxpayer protection system in the process of ITIE.After clarifying the necessity and core demands of taxpayer protection system,it is necessary to explore the protection status of the two major demands.Therefore,this chapter takes the existing norms as the starting point,and focuses on the underlying thinking of taxpayer protection in the process of ITIE,which shall be divided into three parts:the overall description of the thinking,the specific aspects and its practical dilemma.At the same time,before reflecting on the current thinking,this paper traces back to the overall evolution of the ITIE system and extracts the core belief under the development process of the system as well as the specific impacts of this belief on the thinking,so as to put forward suggestions for the rectification of the underlying thinking of taxpayer protection based on the reflection of the core belief and provide guidance for the following two chapters.The fourth chapter discusses the protection of taxpayers’ information security in the process of ITIE.In order to effectively respond to this demand,jurisdictions should adopt the double-layer protection system of "tax-related information confidentiality rules&restrictive provision clauses of special information" based on the existing provisions of ITIE agreements,so as to effectively activate the protection roles that both sides of the information exchange can play in this field.In the process of information provision,the information-providing jurisdictions should clarify the interpretation of restrictive provision clauses of special information and supplement the domestic systems when the clause is applicable.In the use of information,in view of the gaps of tax-related information confidentiality in various countries,countries should take the global tax forum as the platform to formulate consensus standards on tax-related information security,so as to improve the level of tax-related information security globally.At the same time,China should make corresponding adjustments from four aspects based on the current systems.The fifth chapter discusses the guarantee of taxpayers’ participation rights in the process of ITIE.In the current practice,there are two ways to protect taxpayers’ participation rights:legislation and judicature.However,due to the incorrect understanding of nature of ITIE process and the pressure of international tax transparency standards,the legislations fail to fully protect such demands of taxpayers.At the same time,due to the lack of a reasonable standard to apply the fundamental rights provisions,the effect of judicial protection is not satisfactory.In view of this,on the basis of refuting the above-mentioned reasons,this chapter puts forward that more attention should be paid to the improvement of the system under the legislative path,which focuses on the details of the legislations under the role of a country as both an information-supplier and an information-acquier,and then puts forward that we should supplement the current systems and update the standard in response to the problems existing in the current normative system of our country.The last chapter is the conclusion,which summarizes this paper and self-evaluates the potential innovation and inadequacies of this paper.