民法典背景下自然人涉税信息保护机制研究

Research on the Protection Mechanism of Tax-related Information of Natural Person under the Background of the Civil Code

大数据时代背景下的个人信息具有特殊价值,《民法典》在“人格权编”专设“隐私和个人信息保护”一节,突出了新时代对个人信息保护的重视。自然人涉税信息属信息范畴,理应得到法律的有效保护。保护自然人涉税信息应以界定涉税信息范围为起点,并构建以合法性、关联性和必要性为一体的涉税信息认定标准。在确定自然人对其涉税信息所享有的各种权能的基础上,推进与《民法典》相衔接的制度立法,提升税收征管的技术手段,针对侵害涉税信息行为,建立违规问责机制,并赋予其权利侵害的救济渠道,以求建立健全自然人涉税信息保护机制。

Personal information in the context of the big data era has special value.The Civil Code has a special section on"Privacy and Personal Information Protection"in the"Personal Rights"section,which highlights the importance of personal information protection in the new era.Tax-related information of natural person belongs to the category of information and should be effectively protected by law.The protection of tax-related information of natural person should start from the definition of the scope of tax-related information,and establish a standard for the identification of tax-related information that integrates legality,relevance and necessity.On the basis of determining the various powers that natural persons enjoy over tax-related information,promote institutional legislation linked to the Civil Code,improve the technical means of tax collection and management,and establish an accountability mechanism for violations of tax-related information.And give them relief channels for rights infringement,in order to establish and improve the protection mechanism for natural person tax-related information.