金融机构在税收征管中的第三方协助义务——以金融隐私权为核心

Obligations of Financial Institutions to Provide Information for the Purpose of Tax Administration——With Focus on Financial Privacy

随着金融交易在现代经济中的重要性日益突出,金融信息也成为税收征管不可或缺的重要课税资料之一。但金融机构基于金融隐私权的保护而承担的信息保密义务,却已成为制约税务机关获取金融交易信息的重要法律障碍之一;这一障碍即便是《税收征管法》明确规定金融机构的第三方协助义务后也无法予以清除。因此,如何在金融隐私权的保护与税务机关金融信息的取得之间实现一定的平衡,如何促进金融机构积极履行其在税收征管中的第三方协助义务,便成为《税收征管法》修改的重要内容。为此,有必要构建税务机关获取金融信息的渠道、确立金融机构协助义务的履行,并明确税务机关获取信息的法律界限。

Financial information is important for tax authority to collect tax.However,the financial institutions have keep-secret obligation to protect the financial privacy of the clients,which make the obstacles for tax authority to get the financial information through the financial institutions,although they have the obligation to provide the financial information to tax authority according to the law on tax procedure and tax administration.Therefore,it is important to promote the financial institutions to provide the financial information and it would be one of the rules to be revised when the law on tax procedure and tax administration is amended.This article will find out the base on which tax collect and financial privacy can be consistent with each other and give some advice to improve access to financial information.