我国纳税人保密权法律制度研究

发布时间：2018-02-23 02:50

本文关键词： 纳税人保密权个人隐私商业秘密责任问责制　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：个人信息权利是公民在现代信息社会享有的重要权利,保护个人信息有助于保护公民的个人尊严,使公民免受非法侵扰。因此,我国在《民法总则》中增加了个人信息受法律保护的规定。纳税人保密权作为个人信息权在税法领域的延伸,对纳税人保密权的保护,回应了社会对信息权的保护需求。然而,实践中我国在纳税人保密权保护方面却存在着诸多问题,诸如立法对纳税人保密权的具体内涵界定不一;纳税人个人信息泄露存在隐患;纳税人保密权救济途径不完善等。本文拟针对上述问题,通过分析域外国家地区的相关立法,并结合我国的司法实践,提出完善我国纳税人保密权保护制度的建议。本文首先通过分析纳税人保密权的内涵与保护的必要性,指出纳税人保密权具体应包括隐私权和商业秘密两项内容,维护纳税人保密权不仅是权利义务相统一的观念在税收法律关系中的体现,也是提高税收效率的要求;接着从立法、税收实践及纳税人个人的角度分析了我国纳税人保密权保护方面存在的问题,诸如我国对纳税人保密权内涵界定不清、征税机关保密责任的规定缺位、纳税人保密权救济机制不完善、税收执法不规范、执法监管机制失灵、纳税人信息保密意识淡薄等。鉴于以上问题,本文从纳税人保密权的保护范围、侵犯纳税人保密权行为的制裁、纳税人的权利救济途径等三个维度对域外国家或地区的纳税人保密权法律制度进行了利弊分析,得出纳税人保密权的维护需要从正反两个方面明确纳税人保密权的保护范围、完善纳税人信息保护系统、提高税务机关的保密义务意识等。最后,本文在借鉴域外纳税人保密权保护的经验并兼顾我国实际情况的基础上,提出明确纳税人保密权的内涵及其除外规定;从责任内容、责任认定及其承担方式等角度完善税务机关的责任问责制;从行政复议、行政诉讼两方面完善纳税人保密权的权利救济机制;完善税收监管机制等建议。
[Abstract]:The right to personal information is an important right enjoyed by citizens in the modern information society. The protection of personal information contributes to the protection of the individual dignity of the citizen and the protection of the citizen from unlawful intrusion. Our country has added the stipulation that personal information is protected by law in General principles of Civil Law. As the extension of personal information right in the field of tax law, the taxpayer's right to keep secret, the protection of taxpayer's right to keep secret, responds to the need of society to protect the right of information. In practice, there are many problems in the protection of taxpayer's right to keep secret in our country, such as the different definition of the specific connotation of taxpayer's right to keep secret by legislation, the hidden trouble of the disclosure of personal information of taxpayer; The remedy of taxpayer's right to keep secret is not perfect. In view of the above problems, this paper analyzes the relevant legislation of foreign countries, and combines with the judicial practice of our country. This paper first analyzes the connotation and the necessity of the protection of the taxpayer's right to keep secret, and points out that the taxpayer's right to keep secret should include two contents: privacy and trade secret. Safeguarding taxpayers' right to secrecy is not only the embodiment of the unity of rights and obligations in the tax legal relationship, but also the requirement of improving the tax revenue efficiency. This paper analyzes the problems existing in the protection of the taxpayer's right to secrecy in China from the perspective of tax practice and individual taxpayers, such as the unclear definition of the connotation of the taxpayer's right of confidentiality in our country, the absence of the provisions on the duty of confidentiality of tax organs. The relief mechanism of taxpayer's right to keep secret is not perfect, the law enforcement of tax is not standardized, the mechanism of law enforcement is out of order, the consciousness of taxpayer's information secrecy is weak, and so on. This paper analyzes the advantages and disadvantages of the legal system of taxpayer's right of confidentiality in foreign countries or regions from three aspects: the sanction of infringing taxpayer's right to secrecy and the way of taxpayer's right to remedy. It is concluded that the maintenance of taxpayer's right to keep secret needs to clarify the scope of protection of taxpayer's right to keep secret from both positive and negative aspects, to perfect the system of taxpayer information protection, to enhance the consciousness of duty of confidentiality of tax authorities, etc. Finally, On the basis of drawing lessons from the experience of the protection of the extraterritorial taxpayer's right to keep secret and taking into account the actual situation of our country, this paper puts forward the connotation of the taxpayer's right to keep secret and its exclusions. It is suggested to perfect the accountability system of tax authorities from the perspective of responsibility recognition and its way of undertaking; perfect the right relief mechanism of taxpayer's right to keep secret from two aspects of administrative reconsideration and administrative litigation; and perfect the tax supervision mechanism and so on.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22;D923

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