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纳税人以及扣缴义务人的权利之保密权和知情权
来 源:www.71-fuwu.com     发布时间:2016-7-14 10:26:58

保密权。纳税人有权要求税务机关对其商业秘密及个人隐私保密。包括纳税人的技术信息、经营信息和纳税人、主要投资人以及经营者不愿公开的个人事项。上述事项,如无法律、行政法规明确规定或者纳税人的许可,税务机关将不会对外部门、社会公众和其他个人提供。但根据法律规定,税收违法行为信息不属于保密范围。


知情权。纳税人有权向税务机关了解国家税收法律,行政法规的规定以及与纳税程序有关的情况,享有被告知与自身纳税义务有关信息的权利。

纳税人的知情权主要包括:


现行税收法律、行政法规和税收政策规定;办理税收事项的时间、方式、步骤以及需要提交的资料;


应纳税额核定及其他税务行政处理决定的法律依据、事实依据和计算方法;与税务机关在纳税、处罚和采取强制执行措施时发生争议或纠纷时,纳税人可以采取的法律救济途径及需要满足的条件。



Secrecy right. Taxpayers have the right to require the tax authorities to keep confidential the trade secrets and personal privacy. Including the taxpayer's technical information, business information and taxpayers, the main investors and operators do not want to open personal matters. The above matters, such as no laws, administrative regulations or the provisions of the taxpayer's license, the tax authorities will not be the foreign sector, the public and other individuals to provide. But according to the law, the tax illegal act information does not belong to the scope of confidentiality.


Right to know. The taxpayer has the right to know the state tax laws, administrative regulations and the relevant circumstances of the tax payment procedures, and to have the right to be informed of the information related to their own tax obligations.


The taxpayer's right to know mainly includes:


The current tax laws, administrative regulations and tax policies; tax matters for the time, methods, steps, and the need to submit information;


The taxable amount of the approved and other tax administration decided to deal with the legal basis, factual basis and calculation method of; and tax authorities in tax, punishment, and take measures to enforce occurrence controversy or dispute, the taxpayer can take the legal relief way and the need to meet the conditions.




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