美国税务机关对个人收入和财产信息的收集与限制

Collection and Restriction of Individual Income and Property Information by Tax Authorities in USA

税务机关掌握纳税人个人收入与财产信息至关重要。美国税务机关通过社会信用体系、第三方报送信息等多管齐下达到目标。美国的经验是在税务机关信息权与纳税人隐私权之间保持必要的平衡,本文拟对美国税务机关收集、持有个人收入和财产信息等相关制度进行介绍,以期为我国建立个人收入和财产信息系统提供启示。

It is a critical matter for tax authorities to follow up every taxpayer＇s individual information on revenue and properties. IRS is good at reaching the aim through the social credit system and the information disclosed by the third parties. According to the American experience, it is important to keep a balance between the government＇s right to know and the taxpayer＇s right to keep privacy. This paper intends to introduce some related systems, such as collecting and holding individual income and property information by the United States tax authorities, so as to provide enlightenment for the establishment of individual income and property information system in China.