刍议税收情报交换制度中纳税人权利保护和救济机制的完善

Perfection of Taxpayers' Protection and Remedy Mechanism in Chinese Tax Information Exchange Institution

我国的税收情报交换制度在保护纳税人权利方面存在明显不足:由于"商业秘密"和"隐私"等概念的模糊性,加之纳税人主张权利的路径不清晰,主张权利的规范性文件法律位阶较低,导致纳税人很难实际对权利进行救济。为此,应通过在《税收征管法》中新增条款或者制定具有法律层级的《国际税收合作施行法》,明确引入纳税人的知情权、纳税人的行政复议和行政诉讼权、争议期间暂停税收公权力的权利以及国家赔偿权,加强对纳税人权利的保护和救济。

Tax information exchange institution in China has some obvious weak points in terms of taxpayers＇ basic rights protection. Because some concepts, such as ＂business secret＂ and ＂privacy＂, are very vague, and correspondent law rules do not provide a clear clue to taxpayers on how to claim their rights, not to mention that the legal positions of these law rules are low, taxpayers in practice are very hard to claim and remedy their rights. We should provide definite tax information exchange issue in Tax Administration and Tax Collection Law, introduce the right to know, administrative reconsideration and litigation right, suspending right and state compensation right to taxpayers so as to strengthen taxpayers＇ protection.