涉税信息共享中公权与私权的冲突与平衡——以纳税人权利保护为切入

Conflict and Balance between Public and Private Rights in Tax-Related Information Sharing-About Protection of Taxpayers’Rights

数字经济推动了税收征管领域的信息化建设。涉税信息共享可以有效降低税收风险,促进税法遵从,扩大税收数据的增值效应。但税收征管机关与纳税人由于对信息利益的诉求不同而产生冲突,主要体现为国家税收征管权的无序扩张和纳税人保护制度的缺位,因此应当以限权为中心构建涉税信息共享机制,明确纳税人受到法律保护的权利类型并予以保护,从而平衡双方利益,促进和谐征纳关系的形成。

The digital economy has promoted informatisation in the field of tax collection and administration.The sharing of tax-related information can effectively reduce tax risks,promote tax law compliance and expand the value-added effect of tax data.However,conflicts arise between tax collection au-thorities and taxpayers due to different demands for information interests,which are mainly re-flected in the disorderly expansion of the state’s tax collection authority and the absence of a tax-payer protection system.Therefore,a tax-related information sharing mechanism should be con-structed centred on the limitation of rights,and the types of rights of taxpayers that are protected by the law should be clarified and protected,so as to balance the interests of both parties and promote the formation of a harmonious relationship between the collection of taxes and the pay-ment of revenues.