Research On Protection Of Taxpayers’ Information Rights Based On Tax-related Information Sharing

The "Individual Income Tax Law" amended in 2018 has established a "comprehensive + classified" individual income tax collection model.In the practice of individual tax collection and management,a combination of withholding,withholding and clearing of individual comprehensive income has been implemented,individual taxpayers are required to provide more detailed information on individuals and family members when applying for special additional deductions and tax refunds.However,in the current "Tax Collection Management Law",the protection of taxpayers’ personal information is absent.Even the 2015 tax collection and Management Law(draft for comments on the amendment)lacks provisions on the protection of individuals’ tax-related information.In addition,with the widespread use of the Internet and big data in recent years,tax Authorities often obtain personal information as far as possible in tax collection and management,and personal information is easier to obtain.This leaves room for individual tax information to be leaked or misused.At the same time,the development of tax-related information sharing expands the power of tax authorities to collect,use and manage taxpayers’ information,which may result in excessive intrusion into taxpayers’ private sphere and affect taxpayers’ personal and economic interests.But at the same time,the development of tax-related information sharing expanded the tax authority’s power to collect,use,and manage taxpayers’ information,which may result in excessive intrusion into the taxpayers’ private domain,affecting the taxpayers’ personal and economic interests.In addition to civil legislation,other norms personal information protection focuses on the field of Internet security and consumer protection.these norms protect personal information in a way that limits the private sector’s ability to collect,use and share personal information.However,based on trust to the administrative departments,the current personal information protection standards in our country do not explicitly restrict the administrative actions for the extensive collection,use,and sharing of personal information,nor do they set up relevantprovisions on the protection of the information rights of administrative counterparts in the administrative action codes.In tax legislation,the taxpayers’ right to information as a procedural right of the taxpayer to fight against tax information management rights has not received much attention from tax legislation.The "Individual Income Tax Law" and the subsequent "Implementation Regulations of the Personal Income Tax Law" do not specify the taxpayer’s right to information.The protection of taxpayers’ information rests on the "right to keep secret" and "duty to keep secret" of individual privacy and trade secrets stipulated in the “Tax Collection and Administration Law”.At the local level,the tax-related information sharing regulations issued by provincial-level local legislatures,governments and tax authorities in the practice of tax-related information sharing also fail to set up the protection clauses of taxpayer information rights,there’s not even a taxpayer information protection clause.In the context of tax-related information sharing,faced with the development of information collection,storage convenience,and digital transmission,taxpayers face the risks of excessive collection,improper disclosure,and disclosure of information by tax authorities.However,due to inadequate legal supply of taxpayers’ information rights and the unregulated sharing of tax-related information,the protection of taxpayers’ information rights in China has the lack of legislative rights and responsibilities,the irregular collection and disclosure of information at the level of tax enforcement,and At the relief level,the taxpayers’ information rights relief path is missing.Therefore,in order to protect the tax information interests of taxpayers in the sharing of tax-related information,and to guarantee the taxpayers’ peace of life and economic freedom,it is necessary to standardize,implement and relief.At the legislative level,we should clarify the rights and obligations and responsibility structure of tax-related information sharing;at the enforcement level,we should strictly enforce the behavior norms and supervision in the collection and disclosure of tax information sharing;at the relief level,we should improve the relief mechanism of taxpayers’ information rights and effectively protect the information rights of taxpayers.The main part of this article consists of the following:The first part introduces the concepts,types,current situation and characteristics of tax-related information sharing,as well as the negative impact of tax-related information sharing on taxpayers,which is intended to explain the necessity of protecting taxpayers’ information in the context of tax-related information sharing.The second part analyzes the relationship between the personal information protection and the taxpayer information protection,summarizes the evolution and current situation of the personal information protection and the taxpayer information protection at home and abroad,and distinguishes the information protection theory between the right of privacy and the right of information,etc.,complete the theoretical proof of the taxpayer’s information protection from the right of privacy to the right of information,and finally define the taxpayer’s information right.The third part summarizes the deficiency of the protection of taxpayers’ information right in legislation,law enforcement and relief,and analyzes the reasons,which lays the foundation for further exploring the ways and means of protecting taxpayers’ information rights under the background of tax information sharing.The fourth part of the third part of the problem summary and cause analysis,respectively from the legislation,implementation and relief of three aspects of the tax-related information sharing in the context of the lack of protection of taxpayers’ right to information put forward.