论“以数治税”下纳税人协助税务调查的法律属性与制度完善  

On the Value Orientation and Institutional Improvement of Taxpayers’Assistance in Tax Investigations under“Date-Based Taxation”

作　　者：陈正翼 CHEN Zhengyi(Law School,East China University of Political Science and Law,200042,Shanghai,China)

机构地区：[1]华东政法大学法律学院,上海200042

出　　处：《特区经济》2024年第1期42-48,共7页Special Zone Economy

摘　　要：立足于“以数治税”的数字化税收法治时代背景,纳税义务人参与税务调查、履行协力义务却明显缺乏因应数字化征管相对应的权利保障制度框架。通过分析“以数治税”下税务调查面临的变局与挑战,检视“以数治税”下在协助税务调查时涉及纳税人数据权益保障的问题与困境。在以权利本位与义务本位不同思维模式下展开对协助税务调查的价值坐标定位。对“以数治税”下协助税务调查这一行为进行理念更新与制度再造,以期在数字征管时代更好地发挥纳税人协助税务调查的主动性和积极性,并对其履行协力义务时所涉权利予以更周延的保护,提高其纳税参与度与遵从度。In the context of the digital tax rule of law,taxpayers’participation in tax investigations and the fulfillment of their obligations to cooperate are clearly lacking in the framework of a system for safe-guarding their rights in the light of digital tax administration.Through the changes and challenges faced by tax investigations under the“Date-based Taxation”,the issues and dilemmas related to the protection of tax-payers’data rights and interests in assisting tax investigations under the“Date-based Taxation”are exam-ined.The value coordinates of assisting tax investigation are positioned under the different thinking modes of right-based and duty-based.The concept of assisting in tax investigation under the“Date-based Taxation”is updated and the system is re-engineered,with a view to better utilizing the initiative and enthusiasm of taxpayers in assisting in tax investigations in the era of digital levy and management,and providing more thorough protection of the rights involved in the performance of their collaborative obligations,so as to enhance their participation in tax payment and degree of compliance.

关 键 词：“以数治税”征管模式 税务调查 纳税人协力义务 权利本位 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]