论网络平台的涉税信息披露义务

On the Obligation of Tax Information Disclosure for the Online Platforms

信息披露义务是网络平台作为税收征管法律关系中的参与方承担的税法协力义务,其正当性在于保障国家税权和税收公平,必要性在于解决数字经济时代涉税信息不对称的问题。网络平台应当承担涉税信息披露义务,但该义务不包括发现和报告税收风险,亦不包括对涉税信息的内容进行实质性审查。涉税信息披露义务应当明确界定信息的内容及范围,可以按照税收征管不同环节中需要的信息为划分标准,差异化制定义务的履行方式。对于特定纳税人的具体信息,税务机关提出要求,网络平台积极配合;对于不特定纳税人的一般信息,网络平台应定期主动向税务机关提供。《税收征管法》对信息披露义务进行制度化的进程中,应贯彻比例原则、明确平台的免责事由并注重与保护商业秘密、个人隐私的协调平衡。

As participants of tax legal relations,online platforms are obligated to disclose tax information related to transactions happened on them.The legality stems from the tax equity and sovereignty,and the information asymmetry in the digital economy era demands tax administration to collect tax information from the third party.Online platforms are obliged to share tax information of transactions carried by taxpayers while getting through on platforms.This obligation neither includes spontaneous investigation or report of risks,nor requires online platforms exanimating information they are going to disclose.When designing such obligation,scope and content should be clarified.It is the specific demand of information that decides details of disclosure.Performing the obligation should differentiate based on the information type.For specific information,tax bureau appoints it,and online platforms comply with the demand actively;while for general tax information of unspecific person,online platforms are supposed to disclose it regularly and automatically.As the enactment of tax administration procedure law,the principle of proportionality should be emphasized.Also,platforms are entitled obligation relief when certain conditions met,and finally,business secret and privacy need to be protected in the disclosure.