纳税人税务信息保护制度研究

发布时间：2018-09-14 09:25

【摘要】：纳税人税务信息简单的说就是与纳税人履行纳税义务有关的信息,法律上对纳税人进行保护的信息不完全等同于纳税人税务信息,二者是包含与被包含的关系,纳税人税务信息要大于受法律保护的纳税人税务信息。我们可以将受保护的纳税人税务信息等同于纳税人涉税保密信息。纳税人涉税保密信息是指税务机关在税收征收管理工作中依法制作或者采集的,以一定形式记录、保存的涉及到纳税人商业秘密和个人隐私的信息。税务机关应当依法为纳税人、扣缴义务人的情况保密,这是税务机关的法定义务。纳税人涉税保密信息与纳税人税务信息、商业秘密和个人隐私既有区别又有联系。纳税人涉税保密信息具有合法性、相对秘密性和脆弱性的特征。保障纳税人涉税保密信息是保障纳税人合法权益的重要内容,是改变我国“义务本位”的税收现状和税法改革的重要内容。当前,由于我国法律体系不完善,税法对纳税人权利保障不足,信息相关主体保密意识欠缺,以及纳税人税务信息应用的愈加广泛和互联网新技术的发展,都导致纳税人涉税保密信息的保障环境恶化。结合域外各国对纳税人税务信息保护的实践并结合我国国情,要改善现状,就要从健全保障纳税人税务信息的法律体系、提高相关主体保密意识和完善信息共享制度三方面开展工作,以改善我国目前保护纳税人税务信息的尴尬处境,真正实现以纳税人权利规范权力,强化公民的纳税人主体意识。
[Abstract]:Taxpayers' tax information is simply the information related to taxpayers' fulfilling their tax obligations. The information that taxpayers are protected by law is not completely equivalent to taxpayer's tax information, and the two are included and included. Taxpayer tax information should be larger than the taxpayer tax information protected by law. We can equate protected taxpayer tax information with taxpayer tax-related confidential information. Taxpayer's confidential information concerning tax collection refers to the information which is made or collected by tax authorities according to law in the administration of tax collection, which is recorded in a certain form and preserved in relation to taxpayers' trade secrets and personal privacy. Tax authorities shall keep confidential the situation of taxpayers and withholding agents according to law, which is the legal obligation of the tax authorities. Taxpayer tax-related confidential information and taxpayer tax information, trade secrets and personal privacy are both different and related. Tax-related confidential information of taxpayers has the characteristics of legality, relative secrecy and fragility. It is an important content to protect the taxpayer's legitimate rights and interests, to change the tax status quo of our country's "obligation standard" and to reform the tax law. At present, due to the imperfect legal system of our country, the inadequate protection of the taxpayer's rights by the tax law, the lack of confidentiality consciousness of the information related subject, and the increasingly extensive application of the tax information of the taxpayer and the development of the new technology on the Internet, Both lead to a deterioration of the protection environment for taxpayers' tax-related confidential information. In order to improve the present situation, combining the practice of overseas countries to protect taxpayers' tax information and the situation of our country, we must improve the legal system of protecting taxpayers' tax information. In order to improve the consciousness of confidentiality of relevant subjects and improve the information sharing system, we can improve the embarrassing situation of protecting taxpayers' tax information in our country at present, realize the standardization of taxpayers' rights and powers, and strengthen the citizens' consciousness of taxpayers' subject.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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