人工智能嵌入税务执法的应用风险及法律限度  

On the Application Risks and Legal Limitations of Artificial Intelligence Embedded in Tax Enforcement

作　　者：黎江虹[1] 李思思 LI Jianghong;LI Sisi

机构地区：[1]中南财经政法大学法学院

出　　处：《税务研究》2024年第6期48-54,共7页

基　　金：国家社会科学基金项目“央地财政权责配置中的政府和市场互动机制研究”(项目编号:17BFX103)的阶段性研究成果。

摘　　要：随着人工智能技术的广泛应用,税务执法方式呈现出从人工操作转向智能执法的演进趋势。然而,在税务执法方式革新的同时也隐现出新的适配难题。因此,在智慧税务建设的大背景下,为了化解执法障碍,需分别从税务执法与人工智能的运行逻辑出发,反思人工智能介入税务执法的可能与限度。具言之,应在划定人工智能嵌入税务执法场域范围的基础上,以纳税人中心主义和正当程序原则为基本指引,实现智能执法工具性和目的性的统一。With the wide application of artificial intelligence technology,the way of tax enforcement shows an evolving trend from manual operation to intelligent law enforcement.However,along with the innovation of tax enforcement,new adaptation problems have emerged.Therefore,in the context of smart taxation,in order to resolve barriers to law enforcement,it is necessary to start from the operation logic of tax enforcement and artificial intelligence and reflect on the possibility and limitation of artificial intelligence embedded in tax enforcement,to be specific,based on delineating the scope of artificial intelligence embedded in the tax enforcement field and guided by the principle of taxpayer centralism and due process to realize the unity of tool and purpose of intelligent law enforcement.

关 键 词：人工智能 税务执法 正当程序 智慧税务 

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