Research On Taxpayer’s Right Of Information Confidentiality

With the gradual development of the era of big data,various economic forms,network government has been promoted,and the value of information and data is gradually highlighted.In the field of tax collection and management,the information related to the taxpayer has a great impact on the personal and property safety of the taxpayer.The conflict between the state’s tax collection power and the protection of the taxpayer’s right to information confidentiality is gradually emerging.In China,the relevant theoretical research on the taxpayer’s right to information confidentiality is still in the basic stage.In practice,the taxpayer’s right to information confidentiality lacks in the right protection system,the right protection in tax collection and management,and the tort relief,which leads to the imbalance of right and power,and the retrogression of right protection.Based on this,this paper focuses on the practical problems of taxpayer’s right to information confidentiality and its causes,and hopes to get rid of the dilemma of right protection by learning from foreign advanced experience.The main contents are as follows:The first part is the general theory of taxpayer’s right of information confidentiality.The taxpayer’s right to keep his information confidential is established in the relevant laws and regulations of tax collection and management in China.It is the right of the taxpayer to request the tax authorities and their staff to protect his legal tax information.The taxpayer’s right of information confidentiality is different from personal privacy right and trade secret right.Its theoretical basis is people-centered thought and personal information control theory.The second part makes a deep analysis of the current situation of the protection of taxpayers’ right to information confidentiality,mainly including the low level of legislative protection,the inadequate protection of rights in tax collection and management,and the difficulties in safeguarding taxpayers’ rights.Secondly,it analyzes the reasons for the dilemma of rights protection,mainly for the weak awareness of rights protection and the imperfect legislative system,The relevant legislation does not clearly define the specific scope of rights protection,exclusion provisions and the confidentiality obligations of the relevant third party,the failure of the right supervision mechanism in tax collection and management and the imperfection of the tort relief mechanism.The third part is the comparative analysis and experience of the legal system of taxpayer’s right of information confidentiality.This paper mainly analyzes the legislative model,protection scope and exclusion provisions,administrative supervision mechanism and tort relief mechanism of taxpayer’s information confidentiality right in the United States,Germany and Japan.The fourth part is based on the practical problems of China’s right protection,starting from the reasons for the dilemma of right protection,and referring to the beneficial experience of foreign countries,puts forward suggestions on improving the law of right protection from multiple dimensions.First,we should take various measures to improve the awareness of protecting the rights of all parties;Second,establish multi-level legislative protection with the constitution as the core;Thirdly,the object scope of taxpayer’s right of information confidentiality should be defined,and the confidentiality obligation of the third party should be determined;Fourthly,we should standardize the tax collection and management procedures,improve the law enforcement and supervision mechanism of taxpayer information confidentiality,and propose to establish the anonymous and classified processing mechanism of taxpayer information to improve the information confidentiality ability of tax authorities;Fifthly,on the level of tort relief,it is suggested to establish a diversified right relief mechanism,improve the administrative relief channels of rights,improve the types of responsibilities,and improve the supporting measures of tort relief by developing taxpayer Protection Committee and third-party service agencies.