税收征管信息化趋势下自然人涉税信息保护的制度设计

Institutional Design for Protection of Tax Related Information of Natural Persons Under Trend of Informationization in Tax Collection and Management

为解决税收征管信息化背景下可能出现的侵害自然人涉税信息权益的问题,对自然人涉税信息保护的具体制度设计进行了研究。通过论证税收征管信息化对自然人涉税信息保护的积极影响和消极影响,从明确规定纳税人信息权、遵循兼顾限制征税权与保护纳税人信息权的总体思路两个方面提出自然人涉税信息保护制度设计的前提。进而,从完善涉税信息收集制度、强化税务机关保密职责、健全税务机关责任追究制度三个方面提出自然人涉税信息保护制度设计的内容。

In order to solve the possible problems of infringement of tax-related information rights and interests of natural persons under the background of tax collection and management informatization,the specific system design of tax-related information protection of natural persons is studied.By demonstrating the positive and negative effects of tax collection and administration informatization on the tax-related information protection of natural persons,this paper puts forward the premise of the design of tax-related information protection system for natural persons from two aspects:clearly stipulating the taxpayer’s information right and following the general idea of both limiting the tax right and protecting the taxpayer’s information right.Then,the paper puts forward the contents of the design of the tax-related information protection system for natural persons from three aspects:perfecting the tax-related information collection system,strengthening the tax authority’s confidentiality duty,and perfecting the accountability system of tax authorities.