我国纳税人信息权建构研究

A Study on the Construction of Taxpayers’ Information Rights in China

摘要: 数据经济不断发展，信息成为炙手可热的资源，纳税人信息价值不断凸显，信息安全成为影响社会发展重要因素，如果忽略纳税人与之相关的权益保障需求，将会阻碍现代化财税体制改革，背离经济高质量发展主题，降低纳税人税收遵从度。在此背景下探讨纳税人信息权建构的必要性与可行性，需要厘清纳税人信息权的各项权利要素界定好相关范畴，将法定第三方应当纳入纳税人信息权法律关系范围内，形成纳税人信息权法律关系的闭环。宪法赋予公民的财产权、人身权是纳税人信息权是权利基石，纳税人信息权兼具人格权与财产权属性，处于发展完善中的新型权利。明晰纳税人信息权与个人信息权、个人隐私权的关联与界分，确认纳税人信息权独立的法律地位，并非个人信息权的衍生性权利。依据纳税人信赖利益保护原则确立纳税人信息权的各项权能。

Abstract: Data economy development, information become a hot resource, taxpayer information value constantly highlighted, information security become an important factor affecting social development, if ignore the taxpayer rights and interests protection demand, will hinder the reform of modern fiscal and tax system, deviate from the high quality economic development theme, reduce the taxpayer tax compliance. In this context, it is necessary to discuss the necessity and feasibility of the construction of taxpayer’s information right, to clarify the right elements of taxpayer’s information right, define the relevant categories, the legal third party should be included in the scope of the legal relationship of taxpayer’s information right, and form a closed loop of the legal relationship of taxpayer’s information right. The property rights and personal rights granted to citizens by the Constitution are the cornerstone of taxpayers’ information right, and the right of taxpayers’ information right has both personality right and property right, and is in the process of development and improvement. Clarify the association and boundary division between taxpayer’s right of information and personal information right and personal privacy right, and confirm the independent legal status of taxpayers’ right of information is not a derivative right of personal information right. Establish the power of taxpayers 'information right according to the principle of taxpayers’ trust and interest protection.