摘要
实际工作中,税务机关无论是在纳税人个人隐私信息的收集与保管、使用与公开,还是在个人隐私信息侵权救济方面都不同程度地存在着纳税人隐私权被侵犯问题。为此,本文认为解决的办法是:对纳税人个人信息的收集与保管应该在法定职权范围内进行,并适时更新保持信息准确;纳税人个人信息使用与公开要合理合规且合法;完善保护纳税人个人隐私权的法律制度,制定《个人数据保护条例》等。
At present, there are invasion of different degrees in the actual practice of tax authory whether in the collecting, keeping, using and disclousing, or in the infringement suit of taxpayers' personal information. So we think the solutions are as follows, the collection and safekeeping of taxpayers' personal information should be carried out in the bound of legitimate authority, and information should be updated timely to keep it accurate; the use and disclosure of taxpayers' personal information should be rational, compliance and legitimate; the legal system of taxpayers' individual privacy rights should be improved and protected and Personal Data Protection Bill should be formulated.
出处
《中国行政管理》
CSSCI
北大核心
2008年第11期38-41,共4页
Chinese Public Administration
关键词
信息公开
纳税人
隐私权保护
information disclosure, taxpayers, privacy protection