摘要
对纳税人涉税信息进行保护是法治国家的应有之义,广泛收集纳税人涉税信息亦是发挥区块链电子发票作用的必然要求,二者之间需要有良好的制度予以平衡。但由于目前区块链电子发票应用中涉税信息泄露的天然风险、相关法律指引匮乏、纳税人在区块链电子发票应用中的信息弱势地位等原因使得纳税人涉税信息面临更大的泄露风险。为了有效保障纳税人涉税信息安全,实现信息收集与信息保护的平衡,可通过以下路径完善区块链电子发票应用中纳税人涉税信息保护制度:完善区块链电子发票应用中纳税人涉税信息保护的法律体系;建立纳税人涉税信息的多重主体保护体系;提高纳税人的维权能力;建立相对应的公益诉讼制度;加大监督主体的监督力度。
A law-based country has the responsibility to protect taxpayers’tax-related information,and collection of taxpayers’tax-related information is also necessary for the blockchain electronic invoice to play its due role.However,a good system is needed to balance the two.At present,due to the intrinsic risk of tax-related information leakage in the application of blockchain e-invoice,the lack of relevant legal guidance,and the weak position of taxpayers in the information knowledge concerning the application of blockchain e-invoice,taxpayers’tax-related information is exposed to great risk of leakage.To effectively guarantee the security of taxpayers’tax-related information and realize the balance between the information collection and the information protection,the taxpayer’s tax-related information protection system regarding the application of blockchain e-invoice can be improved through the following paths:improving the legal system of taxpayer taxrelated information protection in the application of blockchain electronic invoice;establishing a multi-agent protection system for taxpayers’tax-related information;enhancing the ability of taxpayers to safeguard their rights;building a corresponding public interest litigation system;strengthening the supervision of the regulators.
作者
闫晴
廖晓滨
YAN Qing;LIAO Xiao-bin(School of Humanity and Law,Hefei University of Technology,Hefei 230009,Anhui,China)
出处
《景德镇学院学报》
2022年第5期71-77,共7页
Journal of JingDeZhen University
基金
安徽省社会科学创新发展研究项目(2020CX233)
安徽省哲学社会科学规划项目(AHSKF2021D06)
合肥工业大学校哲社培育项目(JS2021ZSPY0021)。
关键词
区块链电子发票
涉税信息保护
公益诉讼
blockchain electronic invoice
tax-related information protection
public interest litigation
