纳税人涉税信息保护问题研究

发布时间：2018-05-25 01:18

本文选题：纳税人 + 涉税信息　；参考：《湘潭大学》2016年硕士论文

【摘要】：纳税人涉税信息兼具社会经济资源和人格利益两种价值,关乎个人的尊严与自由,是纳税人重要权益之所在。但令人遗憾的是,我国现有理论并未对隐私权与信息权、涉税信息与个人信息有较为正确的区分,导致涉税信息保护制度未得以良好建立。同时,就现有立法而言,部分立法理念的落后、纳税人涉税信息权利类型的有限及法律责任规定的不合理,也导致纳税人涉税信息权得不到有效维护。不可否认,纳税人涉税信息保护的需求与税务机关税收征收活动及公众知情权之间存有矛盾,因此,在构建纳税人涉税信息保护制度时,应努力寻找冲突各方的利益最佳平衡点,以调和可能出现的冲突。对于纳税人与公权力的利益冲突而言,应对税务机关收集、利用个人信息的行为予以承认,并在此基础上合理规范涉税信息的利用与保护。而就涉税信息保护与公众知情权的冲突来看,应以公共利益原则加以判定。为树立正确的立法理念,体现国家利益与纳税人利益的平衡,立法者应删除《税收征收管理法》名称中的“管理”二字,并改《税收征管法修订草案(征求意见稿)》第四章“信息披露”为“信息披露及保护”。同时,因纳税人涉税信息是其个人人格利益的一般体现,因此,为实现纳税人对自身信息的控制,应赋予其相应的知情权,并构建相关的“知情同意制度”及“目的明确规则”。为应对信息技术发展对涉税信息保护所带来的挑战,立法应明确“数字遗忘权”。此外,立法应从行政处分、民事赔偿及刑事责任上对侵权人的相关法律责任予以明晰,以给侵害纳税人涉税信息权的行为给予强大威慑。
[Abstract]:Taxpayers' tax-related information has two kinds of values, social economic resources and personal interests, which relate to the dignity and freedom of individuals, and are the important rights and interests of taxpayers. However, it is regrettable that the existing theories of our country do not distinguish the right of privacy from the right to information, the tax information and the personal information, which leads to the failure of the establishment of the system of protection of tax-related information. At the same time, as far as the existing legislation is concerned, the lagging of some legislative concepts, the limited types of tax-related information rights of taxpayers and the unreasonable provisions of legal liability also lead to the lack of effective maintenance of taxpayers' tax-related information rights. It is undeniable that there is a contradiction between the demand of taxpayers' tax-related information protection and the tax collection activities of tax authorities and the public's right to know. Therefore, in the construction of taxpayers' tax-related information protection system, Efforts should be made to find the best balance of interests between the parties to the conflict in order to reconcile possible conflicts. As for the conflict of interest between taxpayers and public power, the tax authorities should recognize the behavior of collecting and using personal information, and on this basis, reasonably regulate the use and protection of tax-related information. The conflict between the protection of tax-related information and the public's right to know should be judged on the principle of public interest. In order to establish a correct legislative concept and reflect the balance between national and taxpayer interests, legislators should delete the word "management" from the title of "tax Collection and Management Law". The fourth chapter "Information disclosure" is changed to "Information Disclosure and Protection". At the same time, since taxpayers' tax-related information is the general embodiment of their personal interests, in order to realize the taxpayers' control of their own information, they should be given the corresponding right to know. And build relevant "informed consent system" and "clear purpose rule". In order to meet the challenge brought by the development of information technology to the protection of tax-related information, legislation should clarify the "right of digital forgetting". In addition, the legislation should clarify the relevant legal liability of the infringer from the aspects of administrative punishment, civil compensation and criminal liability, so as to provide a strong deterrent to the infringement of taxpayers' right to tax information.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

【相似文献】