Advanced search
1 file | 838.19 KB Add to list

On the enhancement of taxpayer protection in the automatic exchange of information in China

Zhe Chen (UGent)
Author
Organization
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.
Keywords
Automatic information exchange, taxpayer rights, information confidentiality, taxpayer participation right, taxpayer relief right

Downloads

  • (...).pdf
    • full text (Published version)
    • |
    • UGent only
    • |
    • PDF
    • |
    • 838.19 KB

Citation

Please use this url to cite or link to this publication:

MLA
Chen, Zhe. “On the Enhancement of Taxpayer Protection in the Automatic Exchange of Information in China.” SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH, no. 3, 2018, pp. 64–69, doi:10.16340/j.cnki.ssjjyj.2018.03.009.
APA
Chen, Z. (2018). On the enhancement of taxpayer protection in the automatic exchange of information in China. SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH, (3), 64–69. https://doi.org/10.16340/j.cnki.ssjjyj.2018.03.009
Chicago author-date
Chen, Zhe. 2018. “On the Enhancement of Taxpayer Protection in the Automatic Exchange of Information in China.” SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH, no. 3: 64–69. https://doi.org/10.16340/j.cnki.ssjjyj.2018.03.009.
Chicago author-date (all authors)
Chen, Zhe. 2018. “On the Enhancement of Taxpayer Protection in the Automatic Exchange of Information in China.” SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH (3): 64–69. doi:10.16340/j.cnki.ssjjyj.2018.03.009.
Vancouver
1.
Chen Z. On the enhancement of taxpayer protection in the automatic exchange of information in China. SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH. 2018;(3):64–9.
IEEE
[1]
Z. Chen, “On the enhancement of taxpayer protection in the automatic exchange of information in China,” SHUISHOU JINGJI YANJIU = TAX AND ECONOMIC RESEARCH, no. 3, pp. 64–69, 2018.
@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://dx.doi.org/10.16340/j.cnki.ssjjyj.2018.03.009}},
  year         = {{2018}},
}

Altmetric
View in Altmetric