税务信息管理权与保护权的冲突与平衡

实践中税务机关与纳税人在信息采集、保有及使用方面存在激烈冲突。究其原因在于公权力与私权利冲突具有必然性、税务信息的权利（力）边界不明且经济性日益凸显及税务机关信息管理的责任机制不健全。借鉴域外经验，中国税务机关信息管理权与纳税人信息保护权的平衡之道在于限制公权力并进一步保障私权利，坚持税收法定、个人权利保护及狭义比例等原则。具体而言，需明确税务机关信息管理权与纳税人信息保护权的范围，构建税务信息分层管理机制，严格化税务机关信息管理的程序，完善纳税人信息的争端解决机制与违法取用纳税人信息的责任机制并加强对税务机关信息管理权的监督，促进税务信息领域的公权力与私权利从冲突中走向平衡。

The Conflict and Balance of Information Management Power of Tax and the Information Protection Right

In practice, tax authorities and taxpayers have fierce conflicts in the collection, retention and use of information. The reasons are the inevitable conflict between public power and private right,the unknown boundary of the right(power)of tax information,the increasing economy and the incomplete responsibility mechanism of information management. Learning from extraterritorial experience,the balance between information management power of tax authorities and information protection right of taxpayers lies in the restriction of public power and the protection of private rights,and the adherence to the principles of tax statutory,individual rights protection and narrow proportionality. In order to balance the information management power of tax authorities and the information protection right of taxpayers so as to avoid conflicts,it is necessary to clarify their scope,by constructing a hierarchical management mechanism of tax information,tightening the procedures of information management,making the mechanism of dispute settlement and the responsibility of illegal use of the information and strengthening the supervision of information management authorities.