结构功能主义视阈下数据可税性的规范实现  

Legitimate Realization of Taxability of Data in the Context of Structural Functionalism

作　　者：褚睿刚 Chu Ruigang

机构地区：[1]首都经济贸易大学法学院

出　　处：《法学》2024年第3期174-192,共19页Law Science

基　　金：2022年司法部法治建设与法学理论部级研究项目“数据税立法的法理供给与制度设计研究”(批准号:22SFB5051)的阶段性成果。

摘　　要：法律可税性构成可税性理论的内核。经由课税可能性、课税正当性与课征可行性三层结构的检验,能够实现数据课税的法理基础与法律现实需求的连接,不仅使数据获得进入税法评价的资格,更能指引人们不断思索如何更加公平地课征。在数据要素市场处于萌芽期的当下,数据税法应被定位为宏观调控法,以调节收益分配、规范数据要素市场竞争和数据安全协同保障的调控功能为主位,财政筹措功能为次位。以上述功能体系和位阶为导向设计数据税法的规范结构,反过来又将提升法律功能。详言之,数据税法应采取专门税立法模式,以保障规范体系的连贯与融贯;同时,基于数据生产的不同环节设计不同的税种形态,设计收入要素的差异化、支出要素的专款专用和归属要素的央地共享等制度方案。Legal taxability constitutes the core of the theory of taxability.Through the examination of the three-layer structure of tax possibility,tax legitimacy,and tax feasibility,the connection between the legal support of data taxation and the legal reality needs can be achieved.This not only qualifies data for tax law evaluation,but also guides people to constantly consider how to levy more fairly.In the current embryonic stage of the data element market,the data tax law should be positioned as a macroeconomic regulation law,with the primary function of regulating income distribution,regulating competition in the data element market,and ensuring data security coordination,and the secondary function of financial fundraising.Design a normative structure for data tax law based on the above functional system and hierarchy,which in turn will enhance the legal function.In summary,the data tax law should adopt a specialized tax legislative model to ensure the coherence and integration of the regulatory system.At the same time,different tax forms should be designed based on different stages of data production,and institutional design schemes should be proposed such as differentiation of income factors,dedicated use of expenditure factors,and central and local sharing of attribution factors.

关 键 词：数据税 可税性 宏观调控法 结构功能主义 

分 类 号：D912.2[政治法律—民商法学]