In the context of the digital tax rule of law,taxpayers'participation in tax investigations and the fulfillment of their obligations to cooperate are clearly lacking in the framework of a system for safe-guarding their rights in the light of digital tax administration.Through the changes and challenges faced by tax investigations under the"Date-based Taxation",the issues and dilemmas related to the protection of tax-payers'data rights and interests in assisting tax investigations under the"Date-based Taxation"are exam-ined.The value coordinates of assisting tax investigation are positioned under the different thinking modes of right-based and duty-based.The concept of assisting in tax investigation under the"Date-based Taxation"is updated and the system is re-engineered,with a view to better utilizing the initiative and enthusiasm of taxpayers in assisting in tax investigations in the era of digital levy and management,and providing more thorough protection of the rights involved in the performance of their collaborative obligations,so as to enhance their participation in tax payment and degree of compliance.
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