以案说法:论税务公开语境下的纳税人信息保护制度

Discussion on the Taxpayer Information Protection Institution in the Context of Taxation Openness An analysis of some cases

在政务信息公开的要求下,税务机关积极履行税务公开义务,但与此同时,保护纳税人隐私信息又是税务机关及其工作人员的职责。这使得涉税信息公开与隐私信息保密出现矛盾,易引发税务执法冲突,造成纳税人与税务机关的纠纷。因此,必须在税务公开语境下反思纳税人隐私信息保护制度,并为其提供完善的建议。

At the request of the government information openness, tax authorities actively fulfill its obligations of open taxation information. But at the same time, protecting the taxpayers＇private informa- tion is the responsibility of tax authorities and their staff. However, this will cause conflicts between tax- ation information disclosure and taxpayers private information protection, and also cause legal disputes between taxpayers and tax authorities. Therefore, one must rethink the protection institution of taxpayers ＂private information in the context of taxation openness, and provide advices for the improvement.