《税收征管法》修订视角下网络平台涉税信息报送义务的完善  

Improvement of Tax-Related Information Reporting Obligation of Online Platforms from the Perspective of Revision of Tax Administration Law

作　　者：房佃辉 FANG Dianhui(School of Economic Law,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《东华理工大学学报（社会科学版）》2023年第1期62-68,共7页Journal of East China University of Technology(Social Science)

摘　　要：网络平台涉税信息报送义务本质上为税法上的税收协助义务,具有补充性特点,不宜承担主动发现税收违法风险并上报的义务。从履行主体、履行客体和纳税人信息权保护三个方面对网络平台涉税信息报送义务存在的问题进行分析,其主要存在履行主体过于笼统、涉税信息重复报送、报送范围不够明确、缺少程序性约束、纳税人知情权和修改权未予以保障等问题。在履行主体方面,应建立涉税信息报送的豁免机制,实行差异性管理。在履行客体方面,应符合比例性要求,采取正面清单模式,通过建立政府部门之间信息共享机制,减少不必要的重复报送。在纳税人信息权保护方面,应建立涉税信息报送审核程序,扩充纳税人的知情权、明确纳税人的修改权并确立对涉税信息流动的全流程保护原则。The obligation on online platforms to report tax-related information is essentially a tax assistance obligation in tax law and has supplementary characteristics.Therefore,it is not appropriate for the platform to undertake the obligation of proactively discovering and reporting tax violation risks.This paper analyzes the problems existing in the obligation of tax-related information reporting of online platforms from three aspects:the subject of performance,the object of performance and the protection of taxpayers′information right.The main problems are:too general scope of the subject of performance,repeated submission of tax-related information,indeterminate scope of submission,lack of procedural constraints,lack of guarantee of taxpayers′rights to know and to modify.In terms of the subject of performance,the exemption mechanism for reporting tax-related information should be established and the information should be managed differently according to different types.In terms of the object of performance,we should meet the requirements of principle of proportionality,adopt the positive list mode,and establish information sharing mechanism between government departments to reduce unnecessary repeated submission.In terms of the protection of taxpayers′right to information,we should establish procedures for submitting and reviewing tax-related information,protect taxpayers′right to know and right to modify,and determine the principle of protection in the whole process of tax-related information flow.

关 键 词：网络平台 涉税信息 豁免机制 比例原则 纳税人信息权 

分 类 号：F812.42[经济管理—财政学]