大数据下共享涉税信息的界定——基于纳税人权益保护视角

Definition of Sharing Tax Related Information under Big Data--Based on the Protection of Taxpayers’ Rights and Interests

随着信息技术的飞速发展,大数据技术的运用随之出现,特别是近几年在涉税信息方面逐渐得到广泛运用,使传统的征管信息问题逐步得到解决。在税务局不断推行强大的税务功能的同时,公权与私权涉税信息共享过程中出现一定的矛盾,导致纳税人的权利缺乏一定的保护。因此,寻求相关的保护途径,界定涉税信息共享就显得十分必要。应厘清涉税信息及保护纳税人权益,建立合法、关联、合理一体的涉税信息标准。

With the advent and development of information technology,the application of big data technology appears.Especially in recent years,it has been widely used in tax related information,making the traditional tax collection and management information dilemma gradually solved.In the face of the continuous implementation of powerful tax functions by the tax bureau,there are some contradictions in the process of sharing tax related information between public rights and private rights,which leads to the lack of protection of taxpayers’ rights.It is more prominent to seek a certain protection way and define tax related information sharing.Clarify the tax related information and how to protect the rights and interests of taxpayers,and establish a legal,related and reasonable standard of tax related information.