Research On The Conflict Between The Construction Of Natural Person’s Tax Payment Credit System And The Protection Of Taxpayers’ Rights

In 2018,the "Personal Income Tax Law" was amended,and its implementation regulations were also revised.At this point,China’s natural person tax management system has been initially established.However,with the strengthening of the independent reporting obligations of natural person taxpayers,there are still many shortcomings in China’s natural person tax management,and even in the process of collecting tax related data from natural person taxpayers and evaluating their credit,there has been a phenomenon of infringing on the legal rights and interests of natural person taxpayers.In today’s society,with the rapid development of Internet technology,it is worth pondering how national tax authorities and other departments collect,select,and utilize the credit information of natural person taxpayers in order to build a scientific and reasonable natural person tax credit system while protecting the legitimate rights and interests of natural person taxpayers.The foundation of the construction of a natural person tax credit system is the mastery and utilization of taxpayers’ tax related information by tax authorities.On the one hand,taxpayers’ tax related information is vast and complex,and how tax authorities collect it and how to use it after collection is inherently very difficult;On the other hand,natural person taxpayers are more sensitive to their own rights,and are very concerned about their own information security,privacy protection,credit repair,and dispute resolution.In addition,with the comprehensive promotion and implementation of the"Golden Tax Phase Ⅳ" plan nationwide,national tax authorities can more easily obtain tax related information of natural person taxpayers,so the tax privacy of natural person taxpayers is nowhere to escape.In addition,in the absence of a sound credit evaluation mechanism for natural person taxpayers,a new regulatory mechanism of "credit+risk"has not been formed,resulting in an imbalance in the allocation of rights and obligations of natural person taxpayers.The concept of ’managing taxes with numbers’ is both an opportunity and a challenge for the construction of a natural person tax credit system.This also means that in the process of building a natural person tax credit system,more attention needs to be paid to the collection,selection,utilization,and sharing of data.Therefore,in order to promote the more scientific and reasonable construction of the natural person tax payment credit system and better strengthen the protection of the rights of natural person taxpayers,it is necessary to start with the right to information security,tax fairness and Legal remedy of natural person taxpayers,analyze the manifestations of conflicts between the construction of the natural person taxpayer credit system and the protection of the rights of taxpayers,and further analyze the causes of conflicts.In order to make the construction of China’s credit system more reasonable and healthy through research on this issue,assist in establishing a more acceptable natural person tax credit system for taxpayers,and cultivate the awareness of honest tax payment among natural person taxpayers,thereby achieving the goal of ensuring national tax revenue.