涉税信息共享平台法律实证研究

Empirical Legal Study on Tax-related Information Sharing Platforms

涉税信息共享平台依靠涉税信息共享法律制度而建立。涉税信息共享法律制度中税务机关、纳税人与第三方法律关系尚不明确,造成涉税信息共享平台的接入主体类型泛滥、共享信息范围过宽、信息处理方式不当。涉税信息共享的核心目的是提高税收征管效率,有关涉税信息共享法律制度的研究也应回归于税收征管实践。基于各地出台的84份有关涉税信息共享平台规范性文件的实证考察,在综合衡量税务机关信息需求与相关主体合法信息权益保护的基础上,明确涉税信息共享平台的接入主体、信息库内容以及信息处理权限,从而进一步构建完整的涉税信息共享法律制度。

Tax-related information sharing platforms are established on the basis of the legal system for the sharing of tax-related information.In the legal system for sharing tax-related information, the legal relationship among tax authorities, taxpayers and third parties is not clearly defined, resulting in the unchecked inclusion of access entities to the tax-related information sharing platforms, the excessively wide scope of shared information and improper ways of information processing.The core purpose of tax-related information sharing is to improve the efficiency of tax collection and administration, so the research on the legal system for tax-related information sharing should also return to the practice of tax collection and administration.Based on the empirical study of 84 normative documents on the tax-related information sharing platforms issued by local authorities, and on a comprehensive consideration of the information demand of tax authorities and the protection of the legitimate rights and interests of relevant entities in respect of information, the access entities of the platforms, contents of the information bases and information processing authority should be specified so as to further construct a complete legal system for tax-related information sharing.