大数据时代下纳税人涉税信息保护研究

Research on Taxpayer Tax-Related Information Protection in the Era of Big Data

大数据时代下,税收工作不断走向智能化、科学化和精准化,将大数据融入税收工作已是不可逆之势,但随着大数据共享平台的搭建,纳税人涉税信息被泄露和利用的风险也逐渐增大。基于纳税人涉税信息应当被给予产权化法律保护的现实需求,聚焦大数据背景下纳税人涉税信息保护的具体情况,深入探讨目前我国纳税人涉税信息保护方面存在的立法供给不足且法律适用层次低、纳税人权利救济困难以及大数据背景下第三方涉税信息共享机制不健全的问题,进而提出建立和完善大数据背景下纳税人涉税信息保护法律制度的建议,努力寻找征纳双方利益的最佳平衡点,以此达到各方权益的平衡。

In the era of big data,taxation work is becoming increasingly intelligent,scientific and accurate.The convergence of big data into taxation work has already become an irreversible trend.However,with the establishment of big data sharing platform,the risk of tax payer’s tax-related information being disclosed and utilized is gradually increasing.Based on the realistic duty-bounded demand of property rights concerned legal protection on tax payer’s tax-related information,it focuses on the specific conditions of tax-related information protection of tax payers in the context of big data,in-depth discussion on insufficient legal provisions existed in tax information protection of tax payers in China,low level in legal application,the remedy difficulty of taxpayer’s rights,and unsound sharing mechanism of the third party tax-related information in the era of big data,so as to put forward the proposals of establishing and improving legal system of taxpayers’tax-related information protection in the context of era,and strive to find the best balance point between the interests of collecting party and paying party in order to achieve the balance of rights and interest of all parties.