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On Legal Protection to Taxation Information Database

Author: ZhangChunLai
Tutor: DuYanLin
School: Jilin University
Course: Legal
Keywords: Tax information database Legal Protection of Databases Copyright
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 74
Quote: 1
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Abstract


With the establishment of the concept of \Due to the commercialization of information is bound to entice people to engage in tax information collection , collation and dissemination . The use of computer and digital compression technology to produce tax information database with a large amount of information retrieval is fast, easy to use , practical, very low cost of reproduction , easily lead to a \In this paper first discusses the need for the tax information database through legal protection of the history and development of China's tax information database , the status quo of China's tax information database of legal protection and the main problem facing database protection legislation in the European Union, the United States , and then analyze mode. In view of the characteristics of China's tax information database , that it should make full use of the existing legal resources tax information database to provide protection to build as the main body , the Anti - Unfair Competition Law , the legal protection of copyright law, contract law to supplement the system . While adhering to the principles of balance and moderation tax information content of the database protection legislation , administrative regulations , and by strengthening the construction of tax information database management organizations to provide tax information database maker obligations and tax information database and tax information protection exception , so that only take into account the interests of the producers of the tax information database , but also give full consideration to the interests of the public , in order to fill the existing legal resources to the problem of inadequate protection of tax information database .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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