租稅資訊之保障與納稅人資訊自決權之研究——以租稅資訊之蒐集、傳遞與交換為中心

On the Protection of Taxpayer’s Tax Information and Information Self-determination: Focusing on the Procedures of Collecting, Disclosing and Exchanging of Tax Information

木笑瑞(Xiao-Rui Mu)

指導教授 ： 葛克昌

國立臺灣大學/法律學院/法律學研究所/碩士(2016年)

https://doi.org/10.6342/NTU201603670

摘要

租稅資訊係納稅人之所得、財產、營業等與租稅構成要件相關之資訊，在現行稅法就課稅要件規定繁多之背景下，稅捐稽徵機關所掌握之納稅人資訊種類之廣殊難想像。尤其在資訊社會，如何防止租稅資訊被蒐集、彙整，乃至勾勒出納稅人之人格剖面，值得吾人重視。
有鑒於此，本文以租稅資訊之蒐集、傳遞以及交換之階段為觀察對象，透過對法條文義之理解，從事系統性整理分析，進一步檢討稅捐稽徵法第30條與第33條、以及兩岸簽署之兩岸租稅協議中資訊交換條款等相關規定。同時參酌實務見解之部分，配合上述法條之立法目的與運作狀況，討論以檢驗納稅人之資訊自決權是否得到充分保障。是以，本文先厘清租稅資訊之相關概念，確認納稅人之資訊自決權受憲法所保障，並藉此討論大法官解釋保護資訊之立場。接著，就前揭理論下，進一步探討在稅捐稽徵程序中納稅人資訊之蒐集與協力義務之界限、租稅資訊傳遞與稽徵機關保密義務之遵守，以及兩岸租稅協議下租稅資訊交換之限制。
最後，本文希冀藉由資訊自決權作為納稅人租稅資訊保護之武器，讓納稅人以及相關行政機關皆能重視租稅資訊之保障，從而緩解稅捐稽徵機關利用國家權力以及資料處理技術可能對納稅人租稅資訊造成之侵害。

關鍵字

租稅資訊 ； 資訊自決權 ； 稅務調查 ； 協力義務 ； 資訊蒐集 ； 租稅秘密 ； 資訊交換

並列摘要

Tax information relates to information about taxpayer’s income, property, sales, etc. Since the tax law formulate range of tax elements, it is difficult to imagine how much tax information can be retained by the tax authorities. Especially nowadays in the information society, it deserves paying attention to prevent tax information from collecting, integrating or sketching out a taxpayer’s personality profile.
Thus, this essay takes the procedures of collecting, disclosing and exchanging of tax information as the object of observation. Through the understanding of the meaning of Article 30 and Article 33 of Tax Collection Act in Taiwan, as well as the terms of tax information exchange in China and Taiwan Signed Agreement on Avoidance of Double Taxation. Meanwhile, taking into account of the substantive opinion and the legislative purpose, this paper also verifies weather the taxpayers’ information self-determination get adequate protection. Therefore, this paper firstly clarifies the concepts of tax information, making sure taxpayers’ information self-determination guaranteed by the Constitution, and then discusses the opinion of Justices of the Constitutional Court in Taiwan. Next, under the theory of information self-determination forenamed, the paper further explores the boundaries of the third party and taxpayers’ obligation to assist in tax collecting procedure. In addition, it talks about the disclosing of tax information and the tax authorities’ secrecy obligations, and of course, the restrictions of tax information exchange under China and Taiwan Signed Agreement on Avoidance of Double Taxation.
Most importantly, this essay hopes that information self-determination can provide taxpayers with theoretical basis, so that taxpayers and the relevant administrative authorities have encountered emphasis on the protection of tax information, which may ease the infringement of tax information caused by force of the state and modern information processing technology.

並列關鍵字

Tax information ； Information self-determination ； Tax investigation ； Assisting obligation ； Information collection ； Tax confidentiality ； Information exchange

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