【作者】 李洁；

【导师】 陆佳；

【作者基本信息】 西南财经大学 ， 法律硕士（非法学）（专业学位）， 2019， 硕士

【摘要】 自动情报交换已成为各国打击跨国逃避税的有效手段,但它也带来新的挑战,纳税人信息保护问题首当其冲。我国开始实施自动情报交换并推行金融机构尽职调查之后,纳税人逐渐开始关注自身的信息安全问题。但我国理论界当前对纳税人信息及其保护的研究并不丰富,法律也未明确提出纳税人信息这个概念,因此有必要对纳税人信息保护问题作出讨论。纳税人信息是税务机关收集利用的,其内容必然与履行纳税义务相关,它与个人隐私、个人信息在逻辑上既有共性也有差异,因而个人隐私、个人信息的保护制度不能当然地适用于纳税人信息保护。纳税人信息保护隐含着国家税收利益与纳税人个人利益之间的平衡,具有丰富的理论价值。CRS以《多边税收征管互助公约》《海外账户税收合规法案》和《利息税指令》等法律文件为基础,建立高效的情报交换模式。我国响应CRS发布的《非居民金融账户涉税信息尽职调查管理办法》对纳税人信息保护提出新的挑战:在制度层面,《非居民管理办法》只规定金融机构尽职调查程序,没有谈及对收集来的信息如何保护,且可能会突破上位法的界限;在实践层面,金融机构尽职调查的整个过程都可能侵害纳税人信息。基于自动情报交换中高保护标准国家充分保护原则的要求,加之国际条约保护纳税人信息的规定须转变为国内法才具有强制力,我国有必要建立纳税人信息保护制度。我国规定税务机关承担信息保密义务,纳税人享有知情权和救济权。但除现有规定本身的不完善之外,纳税人信息保护还存在立法层次过低、违法责任弱化、救济机制不健全等诸多不足,税务机关及其工作人员缺乏服务意识和信息保护意识也不利于保护纳税人信息。美国将纳税人信息保护纳入隐私权保护制度,德国通过援引国内其他法律保护纳税人信息,两国在保护基础、具体形式和救济渠道等方面虽有所不同,但都对纳税人信息起到切实的保护作用。笔者根据以往学者的研究思路,结合个人信息权,对我国确立纳税人信息权进行可行性分析,认为确立纳税人信息权当前在我国仍缺乏可操作性。我国当前可通过完善多层次立法、增设严厉的违法责任、为纳税人提供有效的救济路径等方式构建纳税人信息保护制度。笔者在情报自动交换背景下,分析CRS给纳税人信息保护带来的挑战,探讨建立纳税人信息保护制度的必要性,是本文创新所在。但由于选题角度问题,缺少相关的案例以支撑理论分析,也缺少权威的参考文献以参考借鉴,加之笔者浅薄的理论基础,本文对问题的研究不够深入。更多还原

【Abstract】 Automatic information exchange has become an effective means for countries to combat transnational tax evasion,but it also brings new challenges,and taxpayers’ information protection issues bear the brunt.After China began to implement automatic intelligence exchange and promote financial institutions to carry out due diligence,taxpayers gradually began to pay attention to their information security.However,the research on taxpayers’ information protection in China’s theoretical circles is not rich,and the concept of taxpayers’ information is not explicitly put forward by the law.Therefore,it is necessary to discuss the issue of taxpayers’ information protection.Taxpayers’ information is collected and used by tax authorities,and its content is bound to be related to the fulfillment of tax payment obligations.It has both logical coincidences and differences with personal privacy and personal information.Therefore,the protection system of personal privacy and personal information cannot be applied to the protection of taxpayers’ information directly.taxpayers’ information protection implies the balance between national tax benefit and taxpayers’ personal interests,and has rich theoretical value.Based on The Multilateral Convention on Mutual Administrative Assistance in Tax Matters,Foreign Account Tax Compliance Act and Interest Tax Directive,CRS establishes an efficient mode of information exchange.China has issued the Administrative Measures on due diligence procedures for non-residents’ financial accounts information on tax matters to provide operational guidance for domestic financial institutions to carry out due diligence,but also challenges the protection of taxpayers’ information: at the institutional level,the "non-resident management measures" only stipulates the due diligence procedures of financial institutions,it does not talk about how to protect the collected information,and may break through the boundaries of the upper law;at the practical level,the entire process of financial institution due diligence may infringe taxpayer’s information.Based on the requirement of the full protection principle of countries with high protection standards in automatic information exchange and the requirement of the protection of taxpayers’ information in international treaties to be transformed into domestic laws,it is necessary for China to establish a taxpayers’ information protection system in combination with the new challenges posed by CRS to taxpayers’ information protection.China has stipulated that tax authorities shall bear the obligation of information confidentiality,and taxpayers shall have the right to know and the right of relief.General Provisions of Civil Law and Criminal Law also have relevant provisions for reference.However,in addition to the imperfection of the existing regulations,there are also many deficiencies in taxpayers’ information protection,such as low level of legislation,weakening of illegal liability,imperfect relief mechanism,etc.The lack of service awareness and information protection awareness of tax authorities is not conducive to the protection of taxpayers’ information.The United States has incorporated the protection of taxpayers’ information into the system of privacy protection,while Germany has adopted other domestic laws to protect taxpayers’ information.Although the two countries are different in terms of protection basis,specific forms and relief channels,they have effectively protected taxpayers’ information.Based on the research ideas of previous scholars and combined with the personal information right,the author analyzes the feasibility of establishing taxpayer’s information right in China,and believes that it is still not operable here.At present,China can construct the taxpayers’ information protection system by perfecting the existing multi-level regulations,adding severe illegal liability and providing effective relief paths for taxpayers.Under the background of automatic exchange of information,the author analyzes the necessity of establishing taxpayers’ information protection system,and examines the feasibility of establishing taxpayers’ information right in China with reference to personal information right.However,due to the angle of topic selection,the lack of relevant cases to support theoretical analysis,and the lack of authoritative references for reference,coupled with the author’s shallow theoretical basis,the study of the problem in this paper is not in-depth enough.更多还原