摘要
大数据环境下,征税工作进一步电子化,税务机关掌握的纳税人涉税信息范围越来越广,但有关纳税人涉税信息保护的相关规定却不尽完善,存在涉税信息界定不明、相关立法不健全、实施共享标准不统一、救济途径狭窄等问题,威胁纳税人涉税信息合法权益。税收征管涉税信息保护制度有必要在新的经济环境下做出适时的调整,通过合理界定涉税信息、完善相关立法、制定统一标准、扩大救济途径、规定纳税人合理注意义务等方式,切实保护纳税人涉税信息。
Under the environment of big data,the taxation work is further electronic,and the scope of taxpayer’s tax-related information held by the tax authorities is getting wider and wider,but the relevant provisions on the protection of taxpayer’s tax-related information are not perfect.There are some problems,such as unclear defini-tion of tax-related information,imperfect relevant legislation,inconsistent standards for sharing,minor ways of relief and so on,which threaten the legitimate rights and interests of taxpayer’s tax-related information.It is necessary to make timely adjustments to the tax collection and administration information protection system in the new era by reasonably defining tax-related information,perfecting relevant legislation,formulating unified standards,expanding relief channels and stipulating taxpayer’s duty of care to effectively protect the rights and interests of taxpayers.
作者
杜仲霞
王钰
DU Zhongxia;WANG Yu(School of Law,Anhui University of Finance and Economics,Bengbu 233000,China)
出处
《江苏理工学院学报》
2022年第5期108-113,共6页
Journal of Jiangsu University of Technology
基金
国家社会科学基金一般项目“供给侧结构性改革背景下财政政策的公平竞争审查制度研究”(17BFX203)。
关键词
税收征管
涉税信息
共享平台
信息保护
救济途径
tax collection and administration
tax-related information
sharing platform
formation protection
ways of relief
