论纳税人税务信息保护的法理路径

Theories on the Legal Approaches to the Protection of Taxpayers' Information

纳税人税务信息与个人信息(个人隐私)概念在逻辑上属于交叉关系,它们之间的共性意味着保护个人隐私或个人信息的法学理论与法律制度,可以直接运用于保护自然纳税人的税务信息;但是,它们之间的差异决定了保护个人隐私、个人信息的法律制度并不能全部、充分地保护纳税人的税务信息,必须建立专门的保护纳税人税务信息的法律制度。为此,可借鉴保护个人信息的做法,以隐私权、一般人格权等理论为基础.建立纳税人税务信息权理论作为我国保护纳税人税务信息的法理路径。

Taxpayers' tax information and personal information(privacy) concept is a cross-relationship in logic. The generality between them means that the legal theory and legal system to protect personal privacy or personal information can be directly applied to protect the natural taxpayers' tax information.However,the differences between them determine that the legal system of protecting the personal privacy and the personal information can' t completely be applied to protect taxpayers' tax information.Therefore we must establish specialized legal system to protect taxpayers' tax information.For this,taking example by the approaches to protecting the personal privacy and the personal information,and basing on the theory of privacy and general personality right, we can establish taxpayers' tax information rights theory.which can be regarded as the legal approaches to protecting the taxpayers' tax information.