涉税信息共享中的信息利益冲突与平衡
发布时间：2018-10-23 07:48
【摘要】：不同社会关系承载着不同的利益格局。在涉税信息共享关系中,纳税人作为原始的信息载体享有信息财产权和人身权利益,国家作为征税主体享有财政利益和征税效率的利益,相关第三方基于涉税信息的占有关系享有守诺利益,不同的信息利益之间存在冲突。涉税信息共享规则的构建应该坚持利益平衡原则,衡量不同主体的信息利益需求,确保实现涉税信息共享制度效益的最大化。
[Abstract]:Different social relations bear different patterns of interests. In the relationship of tax-related information sharing, the taxpayer as the original information carrier enjoys information property rights and personal rights, and the state as the subject of taxation enjoys the interests of finance and tax efficiency. The third party has the interest of keeping promise based on the tax information, and there are conflicts between different information interests. The construction of the rules of tax-related information sharing should adhere to the principle of balance of interests, measure the information interest needs of different subjects, and ensure the maximization of the benefit of tax-related information sharing system.
【作者单位】： 湘潭大学法学院;
【基金】：湖南省社科基金项目(13JD50)的阶段性成果
【分类号】：D922.22
[Abstract]:Different social relations bear different patterns of interests. In the relationship of tax-related information sharing, the taxpayer as the original information carrier enjoys information property rights and personal rights, and the state as the subject of taxation enjoys the interests of finance and tax efficiency. The third party has the interest of keeping promise based on the tax information, and there are conflicts between different information interests. The construction of the rules of tax-related information sharing should adhere to the principle of balance of interests, measure the information interest needs of different subjects, and ensure the maximization of the benefit of tax-related information sharing system.
【作者单位】： 湘潭大学法学院;
【基金】：湖南省社科基金项目(13JD50)的阶段性成果
【分类号】：D922.22
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