@article{8696771,
  abstract     = {{In recent years, under the vigorous promotion of various countries and international organizations, automatic information exchange has become the direction and trend of the development of transnational information exchange. However, the current automatic information exchange system is insufficient to protect the rights of taxpayers. There are still problems such as low level of taxpayer information confidentiality, lack of taxpayer participation system, and lack of special provisions for taxpayer relief rights protection. In order to solve these problems, in the substantive law, it is necessary to focus on formulating special legal norms or revising existing regulations, adding and detailing regulations on penalties for tax information leakage, and improving the provisions of taxpayers' right to participate and remedies; in the procedural law, It is necessary to improve the protection of taxpayers' rights in my country's automatic information exchange in terms of establishing an information leakage reporting system, implementing an information collection supervision system, and introducing an international tax arbitration system.}},
  author       = {{Chen, Zhe}},
  issn         = {{2095-1280}},
  journal      = {{SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH}},
  keywords     = {{Automatic information exchange,taxpayer rights,information confidentiality,taxpayer participation right,taxpayer relief right}},
  language     = {{chi}},
  number       = {{3}},
  pages        = {{64--69}},
  title        = {{On the enhancement of taxpayer protection in the automatic exchange of information in China}},
  url          = {{http://doi.org/10.16340/j.cnki.ssjjyj.2018.03.009}},
  year         = {{2018}},
}

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