Research On The Protection Mechanism Of Taxpayer Tax-related Information In The Age Of Artificial Intelligence

Since the " Internet + Taxation" action plan was issued by the State Administration of Taxation in 2015,our tax authorities have continuously promoted the application of innovative technologies such as Internet,cloud computing and big data in tax work to promote the process of tax modernization.With the coming of the era of artificial intelligence,scholars have proposed to promote the development of "Internet + Taxation" to "Intelligent Taxation".However,the problem cannot be ignored is that introducing artificial intelligence technology into tax collection and management,on the one hand,improves the efficiency of tax collection and management,on the other hand,it also poses many challenges to the protection of taxpayer tax-related information.Nowadays,it is common for tax-related information to be leaked maliciously,which not only leads to the improper collection and utilization of personal information,but also exposes the business secrets of many enterprises to the public.Therefore,it is very important to strengthen the protection of taxpayer tax-related information in the era of artificial intelligence.At present,the current law represented by the Tax Collection and Management Law and other relevant regulatory measures promulgated by the government contain some contents to protect tax-related information,but these provisions have not yet formed a sound system and cannot meet the needs of tax-related information protection in practice.In addition,tax-related information protection also has many problems in information collection,information storage,information sharing and taxpayer’s information rights protection,which is not conducive to the construction of tax law in the era of artificial intelligence in China.In view of this,this paper analyses the current situation of tax-related information protection of taxpayers in China and finds out the existing problems.On the basis of drawing on the beneficial experience of other countries,combining with the background of the development of artificial intelligence technology,this paper explores the way to improve the tax-related information protection mechanism of taxpayers in China.In addition to the introduction and conclusion,this paper is divided into three parts:The first part is the general theory of taxpayer information protection mechanism in the era of AI.This part firstly analyses the related concepts and characteristics of AI and tax-related information protection,then outlines the theoretical basis of improving tax-related information protection mechanism in the era of AI,and clarifies the necessity of improving tax-related information protection mechanism.The second part is about the current situation and problems of tax-related information protection mechanism in the era of AI.This part first reviews the general legislative status of tax-related information protection and the protection mechanism of tax-related information collection,storage,sharing and taxpayer’s information rights protection.On this basis,it analyses the existing problems of tax-related information protection mechanism in the era of AI.The third part is the path of perfecting tax-related information protection mechanism in the era of AI.In this part,focusing on the problems of tax-related information protection in the era of AI,on the basis of drawing lessons from foreign experience,this paper puts forward the improvement path of tax-related information protection mechanism in the era of AI from the aspects of general legislation,information collection,information storage,information sharing and taxpayer’s information rights protection.