A Research On The Legal Protection Of Taxpayers’ Right To Information

Taxpayers’ information security faces multiple risks that affect the realization of taxpayers’ rights.However,the existing legal norms in the field of tax collection and administration do not clearly stipulate the taxpayer’s right to information,only through the taxpayer’s right to confidentiality,the tax-related information involving personal privacy and trade secrets is protected,and there is a serious lag in the legislation on the taxpayer’s right to information,and the protection of taxpayers’ information right needs to be improved urgently.Taxpayers’ right to information is the right enjoyed by taxpayers to actively control and protect their tax-related information from infringement or abuse by tax authorities and relevant third parties.The subject of the taxpayer’s right to information is the taxpayer,and the subject of the obligation is the tax authority,other public authorities that have tax-related information on taxpayers,and social institutions.The object is tax-related information.The taxpayer’s right to information is a new type of right,which is not inherent and has the attributes of both property rights and personal rights.At the same time,it contains a wealth of rights,including the right to know,the right to confidentiality,the right to correct and delete information,and the right to information relief.The scope of protection of taxpayers’ right to information is all tax-related information except those held by taxpayers themselves.The protection of taxpayers’ right to information is necessary.The necessity is mainly reflected in: balancing the conflict between the tax authority’s right to manage tax information and the taxpayer’s right to information;Implement taxpayer-centrism requirements;It is conducive to improving taxpayers’ tax compliance;Addressing the challenges posed by the tax-related information sharing system.China’s legislation on the protection of taxpayers’ right to information presents the following characteristics: First,insufficient attention has been paid to taxpayers’ right to information at the national level,and legislation is lagging behind.It does not stipulate that taxpayers’ right to information is a statutory right of taxpayers,focuses on protecting personal privacy and trade secrets in taxpayers’ tax-related information,mainly designs the system around taxpayers’ confidentiality rights,and clarifies the confidentiality duties of tax authorities.Other aspects of taxpayers’ right to information protection are under-supplied.Second,local legislation should further explore on the basis of refining specific rules for the protection of tax-related information,such as regulating the procedures for tax-related information sharing and adding provisions on legal responsibility for failure to use tax-related information in accordance with regulations.There are the following problems in the protection of taxpayers’ information rights in China: First,the taxpayers’ information right protection system is incomplete.Second,the responsibilities of the taxpayer’s right to information are unclear.Third,there is a lack of supervision over the protection of taxpayers’ right to information.In view of the above problems,this article believes that the legal protection of taxpayers’ right to information in the future can follow the following path: First,improve the legal protection system of taxpayers’ right to information.Second,clarify the responsibilities of tax authorities and relevant obligated entities.Third,improve the supervision mechanism for the protection of taxpayers’ right to information.Fourth,establish remedies for infringement of taxpayers’ right to information.