納稅人權利之保護：以資訊隱私為中心

Abstract

稅捐稽徵機關持有大量的「稅務資訊（Tax Information）」，這些資訊通常涉及納稅人的身分、所得、財產、政治傾向、宗教立場、就診紀錄、消費內容等個人隱私，抑或可能牽涉公司營業秘密、智慧財產權等。以綜合所得稅為例，其中即涵蓋所得來源與數額、投資或儲蓄情況、對某政黨或參選人捐贈情形、醫藥或保險內容、扶養親屬等隱私；另外，營業稅則因其貨物或勞務的項目、範圍、營運或往來對象等，而有刺探營業秘密的可能性；其他諸如特種貨物及勞務稅、遺產稅、使用牌照稅、地價稅、房屋稅等，則與財產狀況、消費內容等有關。所以，稅務資訊的蒐集、處理、利用、傳遞、交換、保管、揭露等，更得特別謹慎為之，且應受到嚴密保護。 有鑑於此，本文由隱私權與資訊隱私權的概念出發，統整有關納稅人資訊隱私保護的法理基礎，再論述資訊隱私在我國稅法上的開展，例如：稅務調查、協力義務、依法得揭露情形等。此外，為瞭解國際對於納稅人資訊隱私保護的情形，特別整理有關歐盟、經濟合作暨發展組織、亞太經濟合作會議、美國、德國、日本、中國等相關規範，進而歸納出納稅人資訊隱私保護應具備的要素。 就我國實務上的問題，例如：實地調查、租稅規劃、夫妻合併申報、國際租稅資訊交換等，本文進行簡要分析與討論，以瞭解其運作情形，找出爭議所在，思考解決之道。最後，本文針對台灣的立法、行政、司法與法學教育，具體提出一些建議，作為未來修法方向及政策檢討的參考。

The tax collection authorities possess plenty of taxpayer-related information (as defined in this article as “Tax Information”) which contains taxpayers’ identities, income, property, political affiliation, position on religion, medical and consumption records. Furthermore, Tax Information is totally private and often related to trade secrets of companies and intellectual property. Taking tax information related to Individual Income Tax as defined in Income Tax Act of R.O.C. for example, it contains the sources and the amount of the income, investment, deposits, donations to specific political parties or candidates, medical records, insurance portfolio, the dependents, and related private information of taxpayer. In addition, business tax may trigger the trade secrets issue because business tax often contains the details of goods or service and even the list of the clients.Moreover, the specifically selected goods and services tax, estate tax, vehicle license tax, land value tax, house tax are all related to individual’s financial situation or consumption records. Therefore, we shall be more careful when using the Tax Information and the collection, possession, use, transmission, exchange, reservation or disclosure of Tax Information shall be strictly protected in great care. In view of this, this article starts from the concept of privacy and information privacy, and compile the legal basis for the protection of taxpayers’ information privacy, and then articulate the development of the tax information privacy concept in Taiwan, which including tax investigation, obligation to assist the tax collection authorities for reporting the required information, and the disclosure pursuant to the laws. Furthermore, this article also describes the situations of protecting such information privacy of taxpayers in different countries, mainly focus on EU, OECD, APEC, U.S.A., Germany, Japan, and China, and therefore summarize the essential elements for protection of tax information privacy of taxpayers. As for the tax collection related practical issues in our country, such as actual situation investigation, tax planning, married filing, international tax information exchange and tries to figure out solutions. Last, this article provides some practical suggestions about the legislation, administrations, judicature, and legal education. Hopefully, the suggestions will be helpful for the law amendment and policy adjustment in the future in Taiwan.