公眾知情權與納稅人信息權的衝突與協調──基於47份裁判文書的實證分析

Conflict and Coordination between Public Right to Know and Taxpayer Right to Information－Empirical Analysis Based on 47 Judgment Documents

2020年頒布實施的《民法典》正式提出了對個人隱私以及個人信息的保護條款，2021年頒布實施的《個人信息保護法》進一步強調了個人信息的保護價值。信息保護在稅收領域體現為對納稅人信息權的保護，與此同時，隨著社會民主化程度的提高，公眾對於涉稅信息的知情權的意識也愈加強烈，由此產生了納稅人信息權與社會公眾知情權之間的衝突。公眾知情權與納稅人信息權之間是此消彼長的關係，兩項權利的平衡需要稅務機關透過政府信息公開這一具體行政行為予以實現。一方面，從被申請信息公開的納稅人角度，稅務機關濫用信息管理權進行信息公開會使納稅人信息權受到侵犯；另一方面，從社會公眾納稅人的角度，稅務機關過度保護納稅人信息又必然會損害其知情權。如何合理界定納稅人涉稅信息公開的範圍進而平衡雙方權利人的利益？這是當下大力提倡保護納稅人信息權中不可忽視的問題。

The Civil Code promulgated and implemented in 2020 formally put forward provisions for the protection of personal privacy and personal information, and the Personal Information Protection Law promulgated and implemented in 2021 further emphasized the value of protecting personal information. In the field of taxation, information protection is embodied in the protection of taxpayers’ right to information. Meanwhile, with the improvement of social democratization, the public’s awareness of the right to know tax-related information is increasingly strong, resulting in the conflict between taxpayers’ right to know information and the public’s right to know. The relationship between the public right to know and the taxpayer’s right to information is one of the opposite. The balance of the two rights needs to be realized by the tax authorities through the specific administrative behavior of government information disclosure. On the one hand, from the perspective of taxpayers who apply for information disclosure, the tax authorities abuse the right of information management to make information disclosure, which will infringe the right of taxpayers to information. On the other hand, from the point of view of public taxpayers, the tax authorities’ excessive protection of taxpayers’ information will inevitably damage their right to know. How to reasonably define the scope of taxpayer tax-related information disclosure so as to balance the interests of both rights holders? This is a problem that cannot be ignored in advocating the protection of taxpayers’ right to information.