地方政府预算中涉税信息公开的法律问题

Legal Issues of the Tax Related Information Disclosure of Local Governments' Budgets

地方政府预算信息中涉税信息公开的主体是财政部门。涉税信息由财政部门主动公开,纳税人还可以向财政部门申请公开本人的纳税和所缴税款使用情况的信息以及其他纳税人税款使用情况的信息,但不能对第三方的纳税信息申请公开。预算支出应当公开到目级,税收优惠情况应当在预算支出中予以公开。地方政府预算中的涉税信息公开应当由实体与程序两方面予以保障,保证公众知情权的行使。

The main body in the tax related information disclosure of local governments＇ budgets should be departments of finance, and the tax related information should be disclosed initiatively. Tax payers are also entitled to the application for the disclosure of their taxation and disposition of other tax payers, but they are not supposed to ask for the disclosure of any third party＇s taxation. The disclosure of the disposition of budgets should be at the level of ＂detailed catalogue＂, and preferential in taxation should also be disclosed in the disposition of budgets. The tax related information disclosure of local governments＇ budgets should be ensured by the main body and procedure, so as to ensure the public right to know.