我国纳税人信息保护问题研究
发布时间：2018-12-06 13:31
【摘要】：税收征收管理中税务机关会获得有关纳税人的种种信息,这些信息的收集与使用能够满足税收征收管理的需要,但是如果对这些信息保管不善,也可能会发生纳税人信息泄露的后果,给纳税人权利造成威胁与损害。纳税人信息包含一定的商业价值,极易为不法行为人所侵害,如将纳税人信息倒卖,以牟取暴利。当前我国立法上对纳税人信息的保护严重不足,导致制度难以防范纳税人信息泄露的风险,不能提供纳税人信息权保护的完善法律机制。当前理论界对纳税人涉税信息保护的研究处于缺失状态,没有形成关于纳税人涉税信息保护的理论体系。实践中我国纳税人涉税信息保护存在严重不足,缺乏纳税人涉税信息保护的依据,且在规范表述上不甚成熟,纳税人涉税信息保护仅仅成为一项附加性义务,没有使纳税人信息保护成为税收行政执法中的基本目标之一。加强对纳税人涉税信息的保护需要通过多层次的规范加强纳税人信息权利的保护,协调税收征管权力与信息保护权利的冲突,同时应该使纳税人享有保护涉税信息的权利。 在结构上,本课题主要分为如下几个章节：第一章是绪论,绪论部分主要对纳税人信息保护法律问题研究的理论意义与实践意义、当前的研究现状、本课题的主要内容与方法等进行介绍,这是本课题研究的起点；第二章主要分析了纳税人信息保护相关概念,且对纳税人信息保护的理论依据进行了论述,认为纳税人信息保护理论依据主要有隐私权保护理论、个人信息保护理论以及政府信息公开理论；第三章分析了我国纳税人信息保护的立法沿革以及立法现状,详细分析了我国当前纳税人信息保护制度存在的各种不足,认为我国当前在纳税人信息保护的立法上严重不足,不能有效地起到保护纳税人信息的作用,与国外严格的纳税人信息保护制度存在较大的差距。第四章主要从比较法学研究的角度分析了国外纳税人纳税信息保护的相关理论与制度,认为国外在纳税人信息保护制度方面存在一定的优点,值得我国学习借鉴；第五章结合上文的论述成果对如何完善我国纳税人信息保护制度提出了一些意见和建议,具体来说需要提升立法层级,从“权利-义务”的逻辑构造,突出纳税人信息权的地位,注重纳税人信息权的救济,从而有效地完善我国纳税人信息保护制度。
[Abstract]:In tax collection and administration, the tax authorities will obtain all kinds of information about taxpayers. The collection and use of this information can meet the needs of tax collection and management, but if the information is not kept properly, Also may occur taxpayer information leakage consequence, causes the threat and the damage to the taxpayer rights. Taxpayer information contains certain commercial value and is easily infringed by the wrongdoers, such as reselling taxpayer information for profiteering. At present, the protection of taxpayer information in our country's legislation is seriously inadequate, which leads to the system being difficult to prevent the risk of taxpayer information leakage, and unable to provide a perfect legal mechanism for the protection of taxpayers' information right. At present, the research on taxpayers' tax-related information protection is in a lack of state, and there is no theoretical system on taxpayer's tax-related information protection. In practice, there are serious deficiencies in the protection of tax-related information for taxpayers in our country, which lacks the basis for the protection of tax-related information of taxpayers, and is not very mature in its normative expression. The protection of tax-related information for taxpayers is only an additional obligation. The protection of taxpayer information has not become one of the basic objectives of tax administrative law enforcement. To strengthen the protection of taxpayers' tax-related information, it is necessary to strengthen the protection of taxpayers' information rights through multi-level norms, to coordinate the conflicts between tax collection and management rights and information protection rights, and at the same time to make taxpayers enjoy the right to protect tax-related information. In the structure, this topic is divided into the following chapters: the first chapter is the introduction, the introduction part of the taxpayer information protection of the legal issues of theoretical and practical significance, the current research situation, The main contents and methods of this subject are introduced, which is the starting point of this research. The second chapter mainly analyzes the related concepts of taxpayer information protection, and discusses the theoretical basis of taxpayer information protection, and holds that the main theoretical basis of taxpayer information protection is the theory of privacy protection. Personal information protection theory and government information disclosure theory; The third chapter analyzes the legislative evolution and the current situation of the taxpayer information protection in China, and analyzes in detail the shortcomings of the current taxpayer information protection system in China, and thinks that the legislation of the taxpayer information protection in our country is seriously inadequate at present. It can not effectively protect taxpayer information, and there is a big gap with foreign strict taxpayer information protection system. The fourth chapter mainly analyzes the relevant theories and systems of taxpayers' tax information protection in foreign countries from the perspective of comparative legal research, and thinks that there are some advantages in the taxpayer information protection system abroad, which is worthy of our country to learn from. The fifth chapter puts forward some opinions and suggestions on how to perfect the taxpayer information protection system in our country, specifically, we need to upgrade the legislative level, from the logical structure of "Rights-obligation". The status of taxpayer's information right should be emphasized and the relief of taxpayer's information right should be paid attention to so as to improve the system of taxpayer's information protection effectively.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D923;F812.42
本文编号：2366103
[Abstract]:In tax collection and administration, the tax authorities will obtain all kinds of information about taxpayers. The collection and use of this information can meet the needs of tax collection and management, but if the information is not kept properly, Also may occur taxpayer information leakage consequence, causes the threat and the damage to the taxpayer rights. Taxpayer information contains certain commercial value and is easily infringed by the wrongdoers, such as reselling taxpayer information for profiteering. At present, the protection of taxpayer information in our country's legislation is seriously inadequate, which leads to the system being difficult to prevent the risk of taxpayer information leakage, and unable to provide a perfect legal mechanism for the protection of taxpayers' information right. At present, the research on taxpayers' tax-related information protection is in a lack of state, and there is no theoretical system on taxpayer's tax-related information protection. In practice, there are serious deficiencies in the protection of tax-related information for taxpayers in our country, which lacks the basis for the protection of tax-related information of taxpayers, and is not very mature in its normative expression. The protection of tax-related information for taxpayers is only an additional obligation. The protection of taxpayer information has not become one of the basic objectives of tax administrative law enforcement. To strengthen the protection of taxpayers' tax-related information, it is necessary to strengthen the protection of taxpayers' information rights through multi-level norms, to coordinate the conflicts between tax collection and management rights and information protection rights, and at the same time to make taxpayers enjoy the right to protect tax-related information. In the structure, this topic is divided into the following chapters: the first chapter is the introduction, the introduction part of the taxpayer information protection of the legal issues of theoretical and practical significance, the current research situation, The main contents and methods of this subject are introduced, which is the starting point of this research. The second chapter mainly analyzes the related concepts of taxpayer information protection, and discusses the theoretical basis of taxpayer information protection, and holds that the main theoretical basis of taxpayer information protection is the theory of privacy protection. Personal information protection theory and government information disclosure theory; The third chapter analyzes the legislative evolution and the current situation of the taxpayer information protection in China, and analyzes in detail the shortcomings of the current taxpayer information protection system in China, and thinks that the legislation of the taxpayer information protection in our country is seriously inadequate at present. It can not effectively protect taxpayer information, and there is a big gap with foreign strict taxpayer information protection system. The fourth chapter mainly analyzes the relevant theories and systems of taxpayers' tax information protection in foreign countries from the perspective of comparative legal research, and thinks that there are some advantages in the taxpayer information protection system abroad, which is worthy of our country to learn from. The fifth chapter puts forward some opinions and suggestions on how to perfect the taxpayer information protection system in our country, specifically, we need to upgrade the legislative level, from the logical structure of "Rights-obligation". The status of taxpayer's information right should be emphasized and the relief of taxpayer's information right should be paid attention to so as to improve the system of taxpayer's information protection effectively.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D923;F812.42
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