【作者】 王欣；

【导师】 王桦宇；

【作者基本信息】 上海交通大学 ， 法律（非法学）（专业学位）， 2024， 硕士

【摘要】 个人信息的保护体现了对人格的尊重,而个人信息的利用则能在社会治理、商业运作中发挥巨大价值。因而,个人信息规则构建的核心在于平衡个人信息的保护以及利用。纳税人的涉税信息同样承载着保护、利用两个方面,但鉴于涉税信息在税收征收管理工作中的特殊地位,其在行政管理方面的价值尤为突出。因此,在构建纳税人涉税信息保护体系时,可以对个人信息保护体系进行借鉴,但必须结合其特性进行适当调整。当前,关于涉税信息保护的法律规定较为分散,其规则设计相对简单,难以应对日益复杂的社会需要。这导致现行的制度在纳税人信息保护方面存在明显的局限性,无法满足现实需求。在实践中,纳税人信息面临着多重风险。在政府应用层面,主要表现为公共部门间数据过度共享的问题;在社会应用层面,知情同意制度往往失灵;而在商业应用层面,信息在匿名化后存在再识别的潜在风险。考虑到当前的时代背景,纳税人涉税信息保护的重要性日益凸显。在构建我国涉税信息保护制度时,应以税收法定原则和比例原则为指导,同时借鉴国外相关制度的先进经验。对于各种应用场景中的风险,我们需要提出有针对性的制度建议。在政务应用场景中,应细化税务信息共享的规则,确保信息的安全与合理使用;在社会应用方面,应完善纳税人的知情同意机制,保障其知情权和选择权;而在商业应用方面,则需明确匿名化信息的法律标准,并确立再识别的法律责任,以确保信息的安全和合理利用。更多还原

【Abstract】 The protection of personal information reflects the respect for personality,and the use of personal information can play a huge value in social governance and business operations.Therefore,the core of the construction of personal information rules is to balance the protection and use of personal information.Taxpayers’tax-related information also carries both ends of protection and utilization,but in view of the special status of tax-related information in tax collection and management,its value in administrative management is particularly prominent.Therefore,when constructing the protection system of taxpayers’tax-related information,the personal information protection system can be used for reference,but it must be adjusted appropriately according to its characteristics.At present,the legal provisions on the protection of tax-related information are scattered,and the design of the rules is relatively simple,which is difficult to cope with the increasingly complex social needs.As a result,the current system has obvious limitations in the protection of taxpayer information and cannot meet the practical needs.In practice,taxpayer information faces multiple risks.At the government application level,it is mainly manifested as the problem of over-sharing of data among public departments.At the social application level,informed consent system often fails;On the commercial application level,there is a potential risk of re-identification of information after anonymisation.Considering the current background of The Times,the importance of taxpayer tax-related information protection has become increasingly prominent.When constructing our tax-related information protection system,we should follow the principle of tax legality and proportionality,and learn from the advanced experience of foreign relevant systems.For the risks in various application scenarios,we need to put forward targeted institutional recommendations.In the government application scenario,the rules of tax information sharing should be detailed to ensure the security and rational use of information.In terms of social application,the informed consent mechanism of tax payers should be improved to ensure their right to know and choice.In terms of commercial applications,it is necessary to clarify the legal standards for anonymizing information and establish the legal responsibility for re-identification to ensure the security and rational use of information.更多还原