我國納稅人信息保護(hù)問題研究
發(fā)布時間：2018-12-06 13:31
【摘要】：稅收征收管理中稅務(wù)機(jī)關(guān)會獲得有關(guān)納稅人的種種信息,這些信息的收集與使用能夠滿足稅收征收管理的需要,但是如果對這些信息保管不善,也可能會發(fā)生納稅人信息泄露的后果,給納稅人權(quán)利造成威脅與損害。納稅人信息包含一定的商業(yè)價值,極易為不法行為人所侵害,如將納稅人信息倒賣,以牟取暴利。當(dāng)前我國立法上對納稅人信息的保護(hù)嚴(yán)重不足,導(dǎo)致制度難以防范納稅人信息泄露的風(fēng)險,不能提供納稅人信息權(quán)保護(hù)的完善法律機(jī)制。當(dāng)前理論界對納稅人涉稅信息保護(hù)的研究處于缺失狀態(tài),沒有形成關(guān)于納稅人涉稅信息保護(hù)的理論體系。實(shí)踐中我國納稅人涉稅信息保護(hù)存在嚴(yán)重不足,缺乏納稅人涉稅信息保護(hù)的依據(jù),且在規(guī)范表述上不甚成熟,納稅人涉稅信息保護(hù)僅僅成為一項(xiàng)附加性義務(wù),沒有使納稅人信息保護(hù)成為稅收行政執(zhí)法中的基本目標(biāo)之一。加強(qiáng)對納稅人涉稅信息的保護(hù)需要通過多層次的規(guī)范加強(qiáng)納稅人信息權(quán)利的保護(hù),協(xié)調(diào)稅收征管權(quán)力與信息保護(hù)權(quán)利的沖突,同時應(yīng)該使納稅人享有保護(hù)涉稅信息的權(quán)利。 在結(jié)構(gòu)上,本課題主要分為如下幾個章節(jié)：第一章是緒論,緒論部分主要對納稅人信息保護(hù)法律問題研究的理論意義與實(shí)踐意義、當(dāng)前的研究現(xiàn)狀、本課題的主要內(nèi)容與方法等進(jìn)行介紹,這是本課題研究的起點(diǎn)；第二章主要分析了納稅人信息保護(hù)相關(guān)概念,且對納稅人信息保護(hù)的理論依據(jù)進(jìn)行了論述,認(rèn)為納稅人信息保護(hù)理論依據(jù)主要有隱私權(quán)保護(hù)理論、個人信息保護(hù)理論以及政府信息公開理論；第三章分析了我國納稅人信息保護(hù)的立法沿革以及立法現(xiàn)狀,詳細(xì)分析了我國當(dāng)前納稅人信息保護(hù)制度存在的各種不足,認(rèn)為我國當(dāng)前在納稅人信息保護(hù)的立法上嚴(yán)重不足,不能有效地起到保護(hù)納稅人信息的作用,與國外嚴(yán)格的納稅人信息保護(hù)制度存在較大的差距。第四章主要從比較法學(xué)研究的角度分析了國外納稅人納稅信息保護(hù)的相關(guān)理論與制度,認(rèn)為國外在納稅人信息保護(hù)制度方面存在一定的優(yōu)點(diǎn),值得我國學(xué)習(xí)借鑒；第五章結(jié)合上文的論述成果對如何完善我國納稅人信息保護(hù)制度提出了一些意見和建議,具體來說需要提升立法層級,從“權(quán)利-義務(wù)”的邏輯構(gòu)造,突出納稅人信息權(quán)的地位,注重納稅人信息權(quán)的救濟(jì),從而有效地完善我國納稅人信息保護(hù)制度。
[Abstract]:In tax collection and administration, the tax authorities will obtain all kinds of information about taxpayers. The collection and use of this information can meet the needs of tax collection and management, but if the information is not kept properly, Also may occur taxpayer information leakage consequence, causes the threat and the damage to the taxpayer rights. Taxpayer information contains certain commercial value and is easily infringed by the wrongdoers, such as reselling taxpayer information for profiteering. At present, the protection of taxpayer information in our country's legislation is seriously inadequate, which leads to the system being difficult to prevent the risk of taxpayer information leakage, and unable to provide a perfect legal mechanism for the protection of taxpayers' information right. At present, the research on taxpayers' tax-related information protection is in a lack of state, and there is no theoretical system on taxpayer's tax-related information protection. In practice, there are serious deficiencies in the protection of tax-related information for taxpayers in our country, which lacks the basis for the protection of tax-related information of taxpayers, and is not very mature in its normative expression. The protection of tax-related information for taxpayers is only an additional obligation. The protection of taxpayer information has not become one of the basic objectives of tax administrative law enforcement. To strengthen the protection of taxpayers' tax-related information, it is necessary to strengthen the protection of taxpayers' information rights through multi-level norms, to coordinate the conflicts between tax collection and management rights and information protection rights, and at the same time to make taxpayers enjoy the right to protect tax-related information. In the structure, this topic is divided into the following chapters: the first chapter is the introduction, the introduction part of the taxpayer information protection of the legal issues of theoretical and practical significance, the current research situation, The main contents and methods of this subject are introduced, which is the starting point of this research. The second chapter mainly analyzes the related concepts of taxpayer information protection, and discusses the theoretical basis of taxpayer information protection, and holds that the main theoretical basis of taxpayer information protection is the theory of privacy protection. Personal information protection theory and government information disclosure theory; The third chapter analyzes the legislative evolution and the current situation of the taxpayer information protection in China, and analyzes in detail the shortcomings of the current taxpayer information protection system in China, and thinks that the legislation of the taxpayer information protection in our country is seriously inadequate at present. It can not effectively protect taxpayer information, and there is a big gap with foreign strict taxpayer information protection system. The fourth chapter mainly analyzes the relevant theories and systems of taxpayers' tax information protection in foreign countries from the perspective of comparative legal research, and thinks that there are some advantages in the taxpayer information protection system abroad, which is worthy of our country to learn from. The fifth chapter puts forward some opinions and suggestions on how to perfect the taxpayer information protection system in our country, specifically, we need to upgrade the legislative level, from the logical structure of "Rights-obligation". The status of taxpayer's information right should be emphasized and the relief of taxpayer's information right should be paid attention to so as to improve the system of taxpayer's information protection effectively.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D923;F812.42
本文編號：2366103
[Abstract]:In tax collection and administration, the tax authorities will obtain all kinds of information about taxpayers. The collection and use of this information can meet the needs of tax collection and management, but if the information is not kept properly, Also may occur taxpayer information leakage consequence, causes the threat and the damage to the taxpayer rights. Taxpayer information contains certain commercial value and is easily infringed by the wrongdoers, such as reselling taxpayer information for profiteering. At present, the protection of taxpayer information in our country's legislation is seriously inadequate, which leads to the system being difficult to prevent the risk of taxpayer information leakage, and unable to provide a perfect legal mechanism for the protection of taxpayers' information right. At present, the research on taxpayers' tax-related information protection is in a lack of state, and there is no theoretical system on taxpayer's tax-related information protection. In practice, there are serious deficiencies in the protection of tax-related information for taxpayers in our country, which lacks the basis for the protection of tax-related information of taxpayers, and is not very mature in its normative expression. The protection of tax-related information for taxpayers is only an additional obligation. The protection of taxpayer information has not become one of the basic objectives of tax administrative law enforcement. To strengthen the protection of taxpayers' tax-related information, it is necessary to strengthen the protection of taxpayers' information rights through multi-level norms, to coordinate the conflicts between tax collection and management rights and information protection rights, and at the same time to make taxpayers enjoy the right to protect tax-related information. In the structure, this topic is divided into the following chapters: the first chapter is the introduction, the introduction part of the taxpayer information protection of the legal issues of theoretical and practical significance, the current research situation, The main contents and methods of this subject are introduced, which is the starting point of this research. The second chapter mainly analyzes the related concepts of taxpayer information protection, and discusses the theoretical basis of taxpayer information protection, and holds that the main theoretical basis of taxpayer information protection is the theory of privacy protection. Personal information protection theory and government information disclosure theory; The third chapter analyzes the legislative evolution and the current situation of the taxpayer information protection in China, and analyzes in detail the shortcomings of the current taxpayer information protection system in China, and thinks that the legislation of the taxpayer information protection in our country is seriously inadequate at present. It can not effectively protect taxpayer information, and there is a big gap with foreign strict taxpayer information protection system. The fourth chapter mainly analyzes the relevant theories and systems of taxpayers' tax information protection in foreign countries from the perspective of comparative legal research, and thinks that there are some advantages in the taxpayer information protection system abroad, which is worthy of our country to learn from. The fifth chapter puts forward some opinions and suggestions on how to perfect the taxpayer information protection system in our country, specifically, we need to upgrade the legislative level, from the logical structure of "Rights-obligation". The status of taxpayer's information right should be emphasized and the relief of taxpayer's information right should be paid attention to so as to improve the system of taxpayer's information protection effectively.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D923;F812.42
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