《民法典》时代自然人涉税信息保护的理念重塑与制度完善——以《税收征管法》修订为视角  

Reconstruction of the Concept and System Perfection of Tax-related Information Protection of Natural Person in the Era of Civil Code: From the Perspective of the Revision of the Tax Administration Law

作　　者：阳建勋[1] YANG Jianxun

机构地区：[1]厦门大学法学院

出　　处：《税务研究》2021年第2期61-67,共7页

基　　金：国家社会科学基金一般项目“P2P网贷信息披露的公私法合作机制研究”(项目编号:17BFX094)的阶段性研究成果。

摘　　要：《民法典》实施前的纳税人涉税信息保护规定以《税收征管法》第八条及配套规定为主,它虽然为自然人涉税信息提供了隐私权保护,但过于强调保障税务机关对涉税信息的利用,对纳税人涉税信息权益保护不足,而且我国隐私权保护范围的狭窄性,以及其消极被动的防御性特征使得其难以全面保护大数据时代的纳税人信息权益。秉承信息保护与利用之平衡理念的《民法典》个人信息保护制度,极大地提升了个人信息保护水平。为同步提升自然人涉税信息保护水平,应当重塑《税收征管法》的涉税信息制度理念,以涉税信息保护与利用之平衡保障税收征纳关系之平衡;确立隐私权与个人信息保护并存的自然人涉税信息权益保护制度;完善保障自然人涉税信息权益的权利义务体系。Before the implementation of the Civil Code, regulations on the protection of tax-related information of taxpayers are mainly based on Article 8 of the Law on the Administration of Tax Collection and its supporting provisions, providing privacy protection for natural person’s tax-related information. Those provisions placing too much emphasis on ensuring the use of tax-related information by tax authorities have insufficient protection of tax-related information rights and interests of taxpayers. The narrow range of privacy protection in China and its passive defensive characteristics make it difficult to comprehensively protect rights and interests of the taxpayers in the age of big data. The personal information protection system in the Civil Code, adhering to the balance between information protection and utilization, has greatly improved the level of personal information protection, and the level of tax-related information protection for natural persons should be improved simultaneously. Therefore, it is necessary to reshape the concept of tax information system in the Law on the Administration of Tax Collection and ensure the balance between the protection and utilization of tax information, establish the protection system of natural person’s tax-related information rights and interests, which coexists with privacy right and personal information protection, improve the system of rights and obligations to protect the rights and interests of tax-related information of natural persons.

关 键 词：隐私权 税收征管法 自然人 涉税信息 民法典 

分 类 号：D923[政治法律—民商法学] D922.22[政治法律—法学] F812.42[经济管理—财政学]