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税务资料的保密是个大有争议而又敏感的问题,在确保税务机关对资料的适当需要和确保纳税人个人隐私权之间,如何权衡轻重而趋于协调诚非易事。国际财政联合会研究了约30个国家的详细汇报后,于1991年10月在巴塞罗那召开年会时,对这个问题提出一项研究报告,并指定欧洲税收联盟来研究这一难题。此项研究问题集中在三个方面: 1、税务机关要求第三方提供纳税人有关资料范围如何确定? 2、税务机关掌握纳税人的机密资料,把它转送国内或国外第三方,其范围如何确定?
The confidentiality of tax information is a highly controversial and sensitive issue. It is not easy to balance the tax authorities’ efforts to ensure that the proper tax authorities’ information needs are met and to ensure that taxpayers’ personal privacy is maintained. After studying the detailed reports of about 30 countries, IFF organized an annual report on this issue in October 1991 in Barcelona and appointed the European Taxation Union to study the issue. The research questions focus on three aspects: 1, the tax authorities require third-party taxpayers to provide information on how to determine the scope of 2, the tax authorities to grasp the taxpayer’s confidential information, it is forwarded to domestic or foreign third parties, the scope of how to determine ?