税务机关保密义务与纳税人的隐私权保护

Confidentiality Duty of Tax Authorities and Protection for the Privacy Right of Taxpayers

《税收征管法》明确规定税务机关对纳税人信息负有保密义务。然而,《税收征管法》及其实施细则却缺乏可操作性。为保证税务机关履行其保密义务,应有必要在立法中明确规定税务机关保密的纳税人信息的范围、违反保密义务的行为类型及其应承担的法律责任。但若公共利益远大于纳税人信息保护所实现的个人利益时,可以在一定限度上允许纳税信息的公开。

According to the Law of Tax Collection and Administration, it＇s clearly stipulateo tlaat tax authorities have the duty to keep all the information confidential for taxpayers. However, the Law of Tax Collection and Administration and its irnplementation rules is quite lacking in operability. To ensure that tax authorities can perform their duty in confidentiality, it shall be stipulated by legislation about the range of taxpayer information, behavior type and legal liability in confidentiality should be cleared by authorities. Whereas in the case the public interest is much more than protecting the interests of individuals＇ privacy, tax payment information shall be allowed to expose at certain extent.