Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 8 Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayer's specific business income, etc. If it is a trade secret, it shall not be inquired unless otherwise stipulated by the state. Except judicial organs (public security organs, procuratorates and courts), no unit or individual may inquire about the following contents:
(1) is a state secret according to the law;
(2) Belonging to the commercial secrets of taxpayers;
(3) Belonging to personal privacy;
(four) other matters that cannot be released publicly as stipulated by laws and regulations.
Article 46 Mortgagees and pledgees may request the tax authorities to provide information about tax arrears.
Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 5 The illegal tax acts of taxpayers and withholding agents are not confidential.