行政公开是指行政主体依法实施的行政行为，除依法应当保密的以外，一律公开进行。

The open administration requires that all administrative behavior, except such concerns as national security, should be exercised publicly.

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税务机关应当依法为纳税人、扣缴义务人的情况保密。

The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law.

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第七条纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。

Article 7 a duty payer has the right to request the Customs to keep confidential its commercial secrets, and the Customs shall keep confidential such secrets for the duty payer according to law.

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