涉税信息共享权限规范研究

税收是国家履行其职能的前提条件,是实现公平正义的方式之一。然而,在我国的税收征管过程中,征纳双方之间的涉税信息具有严重的不对称性,它已经成为国家税款应收尽收的最大障碍。因此,立法者必须以涉税信息共享权限规范的形式赋予税务机关共享由其他部门和机构掌握的纳税人涉税信息的权力。通过在理论上对涉税信息共享权限规范的含义、属性、特征、分类、意义进行深入的研究,以便形成圆满的涉税信息共享权限规范体系,为税务机关涉税信息共享权力的获得和行使奠定理论基础,切实保障国家税收收入。

A Research on Norms of Competence of Sharing the Information Involving Tax

The tax is the premise that state can fulfill its functions and one of the ways to realize justice and fairness. However, the information between taxpayers and tax bureaus is seriously asymmetric in our country tax collection and management. It has been the worst barrier of collecting tax as much as possible. Therefore, legislators must grant tax bureaus the power to share involving tax information held by other bureaus in norms of competence of sharing the information involving tax. The perfect system of norms of competence of sharing the information involving tax can be established by means of researching on relevant theories of norms of competence of sharing the information involving tax, including connotation, attribute, character, type and meaning. It can provide theory basis for tax bureaus obtaining and exercising the power to share involving tax information, and guarantee state tax revenue.