| 英文摘要 |
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. |
