Legal basis: Interim Measures for the Administration of Taxpayers' Tax-related Confidential Information
Article 2 The taxpayer's tax-related confidential information as mentioned in these Measures refers to the information related to the taxpayer's business secrets and personal privacy, which is produced or collected by the tax authorities in accordance with the law in tax collection and management, and recorded and kept in a certain form. It mainly includes taxpayers' technical information, business information and personal matters that taxpayers, major investors and operators are unwilling to disclose.
Taxpayers' illegal tax information is not classified.
Article 3 Tax authorities and tax personnel shall keep confidential the tax-related confidential information of taxpayers according to law. Except in the following circumstances, it shall not be provided to other departments, the public or individuals:
(1) Information that should be published according to laws and regulations;
(2) Information inquired by a statutory third party according to law;
(3) Information inquired by taxpayers themselves;
(4) Information disclosed with the consent of taxpayers.
Article 4 The tax authorities may disclose the relevant tax-related information of taxpayers according to the requirements of laws and regulations and the needs of performing their duties, mainly including comprehensive tax-related information such as industry and region, tax accounting analysis data, tax credit rating, quota of fixed households and so on.