摘要
纳税人与代表国家的税务机关之间不仅存在财产关系,还有信息关系。个人信息权已经从传统民事权利发展成对抗公权力的基本权利,因个人信息及其负载利益不同,而呈现消极防御、主动行使等多项权能。纳税人信息权是以纳税人特定身份的个人信息权的具象化。税务信息管理权与纳税人信息权存在直接和间接冲突,随着金融机构涉税信息报告等制度的发展,日益扩张的税务信息管理权成为纳税人信息权的巨大挑战。税收信息管理权具有保障税收收入、实现税收公平、提供税收服务等公共利益,构成对纳税人信息权限制的正当性以及二者统一的利益基础。我国应当基于纳税人隐私信息划定课税禁区,完善涉税信息共享的收集、使用和披露规则,加强纳税人对税务信息管理的参与和救济。通过《税收征管法》等修改,实现纳税人信息权和税务信息管理权的平衡。
There are not only property relations but also information relations between taxpayers and tax authorities representing the state. The right to personal information has evolved from traditional civil rights to the basic right to fight against public power. Because of different personal information and different interests, it presents passive defense and active execution. The right to taxpayer information right is the concretion of the right to personal information based on taxpayer’s specific status. There are direct and indirect conflicts between the power to tax information management and right to taxpayer information, such as the development of tax information reporting system in financial institutions, and the expanding power to tax information management has become a great challenge to right to taxpayer information. The power to tax information management has the public interests of ensuring tax revenue, realizing tax fairness, and providing tax services, which constitute the legitimate basis of restricting right to taxpayer information and the interest unity. China should delimit the tax forbidden zone based on the taxpayer privacy information, improve the rules of collection, use and disclosure of tax-related information sharing, and strengthen the taxpayer participation and relief in tax information management. Through the amendment of the Tax Collection and Administration Law, the balance between the right taxpayer information and power to tax information management can be achieved.
作者
闫海
YAN Hai(Law School of Liaoning University)
出处
《中国政法大学学报》
CSSCI
2019年第6期180-192,F0003,共14页
Journal Of CUPL
基金
教育部人文社会科学研究青年基金项目“课税事实认定的法理建构与制度创新”(13YJC820090)的阶段性成果
