纳税人税务信息保护规则的比较法研究.DOCVIP

纳税人税务信息保护规则的比较法研究 －以日本与美国税法为中心－ 杨广平 摘要：我国现行税收征管法及征管法细则中规定了纳税人行使的保密权，但是笔者认为这种通过税务行政人员履行保密义务间接地保护纳税人的税务信息的规则已经明显具有滞后性，无法应对当今高度信息化社会的需要。同时税收实体法中对于税务信息的收集范围、收集程序、税务信息公开的界限以及对违反税务信息保密的惩罚条款等都未做出直接规定，未能在立法上对纳税人的隐私权予以直接有效的保护。本文试图通过对日美两国税务信息保护规则的比较研究，分析我国税收征收管理法中对纳税人信息保护的立法缺陷，并提出一些立法上的建议。 关键词：税务信息保护规则、保密义务、禁止公开税务信息原则  comparative law study of the tax information protection rules for the Taxpayers ——focus on the rules of Japanes and US taxtion law—— Abstract: privacy right of taxpayer have been provided in “DETAILED RULES FOR THE IMPLEMENTATION OF THE LAW OF CHINA TO ADMINISTER THE LEVYING AND COLLECTION OF TAXES”, but I believe such rules that taxpayers tax information has been protected indirectly by tax administrators has obviously lagged behind the rules, and can not front towards the high information-based needs of todays society. At the same time, in substantial law area, there are no direct provisions relating to the scope of collection and collection procedures of tax information, and others such as the limitations of the disclosures and the terms of the punishment to the violation of privacy right of tax information. therefore, such rules Failed to implement direct and effective protection to the taxpayer’s privacy right in the legislative level. THIS PAPER ATTEMPTS TO MAKE A COMPARATIVE STUDY BETWEEN JAPAN AND US about TAX INFORMATION PROTECTION RULES, AND ANGLICIZING THE LEGISLATIVE DEFICIENCY OF THE PROTECTION FOR TAXPAYER INFORMATION AT THE LAW OF ADMINISTER THE LEVYING AND COLLECTION OF TAXES of CHINA, and providing some legislative suggestion. key words: TAX INFORMATION PROTECTION RULES, the protecting obligations of confidentiality, the principle of the prohibiting disclosure to tax information. (YANG GUANG PING)  一、问题意识 信息通信技术的高度发达无疑是当今社会的一个重要特征，不仅一般公众能够轻松自由地利用高端技术进行信息收集、数据整理以及信息发布，同时作为行使国家管理职能的行政机关也正在改变以往的手工作业，利用先进的计算机设备和网络通信平台逐步实现了行政管理信息化。其中在税收征收管理方面，我国自1994年起正式启动了“金税工程”（税收征管信息化系统），旨在通过计算机终端和网络系统连接实现整个税务系统的信息整合和信息共享，从而强化对纳税人的税务监管，同时为纳税人提供更好税收服务。 随着申报纳税制