The era of reform from"tax control by invoices"to"tax management by data"is approaching,e-invoice is the key content of the digital transformation of finance and taxation,and it plays an essential role in tax collection and admin-istration.However,the supporting legislative rules of e-invoice in China are not perfect.It is mentioned that specific rules of tax-related data protection are not legislated.From the perspective of concept definition,power structure and responsi-bility and attribution mechanism,the general rules of data protection have limitations in the tax-related data protection of e-invoices.There are various participants in the process of e-invoices,and the applicable links are gradually expanding.In the process of tax-related data transmission,the protection of public value and private law rights and interests should be balanced,and the protection of personal information and enterprise business secrets should be emphasized.Based on extraterritorial experience,we should follow the principle of technological neutrality,while developing technologies such as block-chain,cloud services,and smart contracts.In the protection of tax-related data of electronic invoices,the EU follows the principle of purpose restriction,proportion and data minimization.Switzerland sets out tax-related data protec-tion rules in the VAT Act.It is suggested that the protection of tax-related data should be taken into legislative considera-tion,and the security of tax-related data should be guaranteed by revising Chinese legislation,including the VAT Law,Provisional Regulations of VAT Law,Invoice Management Measures and Online Invoice Management Measures.
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