Research on Information Protection System of Automatic Exchange of Tax Information in China

  • Jiaojiao Zhang Anhui University of Finance and Economics Law School
Article ID: 2608
69 Views, 10 PDF Downloads
Keywords: Intelligence exchange, Personal information protection, Tax collection and management law, The right to know

Abstract

In the process of automatic exchange of tax intelligence, the balance of state power and the protection of taxpayer personal information rights should be emphasized.In order to improve the problem of China's personal information rights focusing on the realization of state public power and insufficient protection of taxpayers, the protection of taxpayers' personal information rights should be strengthened in the design of automatic tax information exchange system.The taxpayers 'right to know should be clearly introduced, and the relief for the protection of taxpayers' rights should be strengthened.

References

[1] Peng Yue. Personal data protection issues in the automatic exchange of tax intelligence [J].Law, 2018 (1): 159-162.

[2] Liu Tianyong. Taxpayers' rights protection in the tax intelligence exchange system [J].International Taxation Service, 2013 (1): 39-42.

[3] Qiu Dongmei. The latest development of automatic tax intelligence exchange and our response [J].Law, 2017 (7): 45-63.

[4] Chen Hongyan, Zhang Yaobin. Discuss the improvement of taxpayers' rights protection and relief mechanism in the exchange system of tax intelligence [J].International Taxation Service, 2015 (8): 24-28.

Published
2021-12-08
How to Cite
Zhang, J. (2021). Research on Information Protection System of Automatic Exchange of Tax Information in China. Learning & Education, 10(4), 252-253. https://doi.org/10.18282/l-e.v10i4.2608