财税与公共管理学院知识库

大数据信息技术的运用不仅仅是信息领域的一场变革，更是税收管理发展的一次机遇，促进了税务管理组织架构逐步地向扁平化发展。大量的纳税人数据构成了纳税人信息网，使税收征管效率得到了提高。在大数据技术广泛应用于税收领域的同时，纳税人涉税信息保护体系的发展却略逊一筹，大数据技术在税收征管运用过程中所产生的弊病也日益凸显。由于税务机关尚未形成严密的纳税人涉税信息安全保护体系，导致纳税人涉税信息还存有一些安全隐患。

从整个纳税人涉税信息保护体系来说，我国现有的制度依旧停留在陈旧的政策层面，《税收征管法》中也仅有寥寥数语，且规定较为笼统，缺乏可操作性。我国《民法典》《个人信息保护法》以及《数据安全法》的出台虽然保护了个人信息安全，但自然人信息并不能等同于纳税人的涉税信息，二者在主体与客体方面既有相似点又有差异点，因此我国应把握好《税收征管法》修订这一契机，进一步完善我国纳税人涉税信息保护制度，同时根据大数据的特征，对税务信息系统做进一步的优化。

本文从纳税人涉税信息保护的理论基础入手，引入我国税务机关公开纳税人信息的案例和国外黑客侵入税收征管信息系统的案例，进而指出我国现有纳税人涉税信息保护方面存在纳税人涉税信息保护基础性立法不完善、税收信息系统的安全性存在风险等问题。同时基于税收大数据背景，提出我国纳税人涉税信息共享以及监管和追责机制中存在的一些问题。接着分析了美国、德国以及日本的纳税人涉税信息保护制度，总结并借鉴其先进经验。最后根据我国的国情提出了如下具体建议和对策：第一，应当完善纳税人涉税信息保护基础性立法，明确纳税人涉税信息保护的概念、范围等；第二，应当完善纳税人涉税信息共享制度，平衡纳税人信息共享和保护之间的矛盾；第三，完善纳税人涉税信息保护监督与追责机制，加大对违反纳税人涉税信息保密义务行为的惩戒力度等；第四，应当对税务信息系统的风险点进行防范，引进复合型人才，提高纳税人与税务机关的信息安全意识等。综上所述，以期为纳税人涉税信息保护体系的完善有所裨益。

The application of big data information technology is not only a revolution in the field of information, but also an opportunity for the development of tax administration, which promotes the gradual flattening of the organizational structure of tax administration. A large number of taxpayer data constitute the taxpayer information network, which improves the efficiency of tax collection and management. While big data technology is widely used in the field of taxation, the development of taxpayers' tax-related information protection system is not good enough, and the disadvantages of big data technology in the application of tax collection and management are increasingly prominent. As tax authorities have not yet formed a strict security protection system for taxpayers' tax-related information, there are still some security risks in taxpayers' tax-related information.

From the perspective of the whole tax-related information protection system of taxpayers, the existing system in China still remains in the old policy level, and the Tax Administration Law has only a few words, and the provisions are relatively general and lack of operability. Our country "civil code", "personal information protection act and the issue of data security law, despite the protection of personal information safety, but any information is not equal to the tax-related information of taxpayers, in both the subject and the object aspects there are both similarities and differences, therefore our country should grasp" the tax administration law "revised this opportunity, Further improve China's taxpayer tax-related information protection system, and further optimize the tax information system according to the characteristics of big data.

This article from the theoretical basis of taxpayer tax-related information protection, introduced our country tax authorities publicly taxpayer information cases and foreign cases of hackers tax collection and administration information system, and points out that our country existing taxpayer tax-related information protection taxpayers tax-related information protection basic imperfect legislation, taxation information system security risks and other issues. At the same time, based on the background of tax big data, it is proposed that there are also problems in tax information sharing and supervision and accountability mechanism of Chinese taxpayers. Then it analyzes the taxpayer's tax-related information protection system of the United States, Germany and Japan, and summarizes and draws on their advanced experience. Finally, according to China's national conditions, the following specific suggestions and countermeasures are put forward: First, the basic legislation of taxpayer tax-related information protection should be improved to clarify the concept and scope of taxpayer tax-related information protection; Second, we should perfect taxpayers' tax-related information sharing system to balance the contradiction between taxpayers' information sharing and protection. Thirdly, improve the protection supervision and accountability mechanism of taxpayers' tax-related information, strengthen the punishment for the behavior violating taxpayers' tax-related information confidentiality obligation, etc. Fourthly, we should guard against the risks of tax information system, introduce compound talents and improve the information security consciousness of taxpayers and tax authorities. To sum up, it is expected to be of benefit to the perfection of taxpayers' tax-related information protection system.