The Conflict and Balance of Information Management Power of Tax and the Information Protection Right

In practice, tax authorities and taxpayers have fierce conflicts in the collection, retention and use of information. The reasons are the inevitable conflict between public power and private right,the unknown boundary of the right(power)of tax information,the increasing economy and the incomplete responsibility mechanism of information management. Learning from extraterritorial experience,the balance between information management power of tax authorities and information protection right of taxpayers lies in the restriction of public power and the protection of private rights,and the adherence to the principles of tax statutory,individual rights protection and narrow proportionality. In order to balance the information management power of tax authorities and the information protection right of taxpayers so as to avoid conflicts,it is necessary to clarify their scope,by constructing a hierarchical management mechanism of tax information,tightening the procedures of information management,making the mechanism of dispute settlement and the responsibility of illegal use of the information and strengthening the supervision of information management authorities.