Research On The Legal Issues Of Taxpayers’ Tax-related Information Protection In China

In the field of tax collection and management,the economic value of tax-related information of taxpayers is constantly emerging,and the perpetrators are inevitably driven by economic interests to violate tax-related information of taxpayers,which will have incalculable damage once it is violated.And with the deepening of the rule of law concept,taxpayers’ awareness of safeguarding their rights is increasing,which makes conflicts occurred between them.As an important government revenue in China,maintaining the stability of tax collection and management is of great significance to the normal operation of national economy and society.In practice,the protection of tax-related information of taxpayers is still problematic in terms of legal regulation,relief mechanism and supervision mechanism,and the existence of these problems will intensify the conflict between taxpayers and taxation authorities,which would reduce the tax compliance of taxpayers,and is not conducive to the development of the national tax collection and management system so as to the stability of national tax revenue.Based on this,after discussing the definition of tax-related information of taxpayers,the theoretical basis and the necessity of protection,this article analyzes the current legal situation of the protection of tax-related information of taxpayers in China and analyzes the practice of the protection of tax-related information of taxpayers in foreign countries at first.Then summarizes the inspiration to China and puts forward relevant suggestions to improve the legal protection system of tax-related information of taxpayers in China from the following three aspects:Firstly,improve the legal regulation of taxpayers’ tax-related information protection;secondly,improve the relief mechanism of taxpayers’ tax-related information protection;thirdly,improve the supervision mechanism of tax-related information of taxpayers protection.According to these methods,a perfect tax-related information protection system for taxpayers will be constructed to promote the smooth operation of the national tax collection and management system.