以数治税背景下税收征管的范式转型  

The Paradigm Transformation of Tax Collection and Administration under the Background of Digital Tax Governance

作　　者：侯卓[1] 宋嘉豪 Hou Zhuo;Song Jiahao

机构地区：[1]中南财经政法大学法学院 [2]中国政法大学

出　　处：《财政科学》2024年第12期19-32,共14页Fiscal Science

基　　金：国家社科基金项目“税法基础理论的反思与拓补”(项目编号:21FFXB020)。

摘　　要：以数治税背景下,应税主体资格确认、应税交易认定、税收违法行为监管等税收征管中的基础范式,逐渐表现出与数字经济不相适应的问题。在制度层面,对税收征管的基础范式进行扩张重释,形成数字身份认证、税款预填报、智能化监管等更具解释力和规范力的新范式,有助于充分发挥涉税数据的治理功能,回应数字经济中特殊的税收征管需求。与此同时,如果税收征管过度依赖涉税数据,也可能在涉税数据数量和质量不足、处理方法不当等情况下造成征管决策的失误,甚至引发涉税数据泄露、行政违法等问题。基于此,对税收征管基础范式的数字化改造,还须预先设置相应的规制性条款,通过规范涉税数据安全标准、明确涉税数据授权范围以及强化纳税人权利保障等制度设计,有效应对以数治税可能存在的风险。Under the background of governing tax by numbers,the basic paradigms of tax collection and management,such as the qualification confirmation of taxable subjects,the recognition of taxable transactions,and the supervision of tax illegal acts,are gradually showing problems that are not suitable for the digital economy.At the institutional level,the basic paradigm of tax collection and management is expanded and reinterpreted to form new paradigms with more explanatory and normative power,such as digital identity authentication,tax pre-filing,intelligent supervision,etc.It is helpful to give full play to the governance function of tax-related data and respond to the special demand of tax collection and management in digital economy.At the same time,if the tax collection and administration relies on the tax-related data excessively,it may also cause errors in the tax collection and administration decision-making under the circumstances of the insufficient quantity and quality of the tax-related data and the improper treatment method,etc.,even leading to tax data leakage,administrative violations and other issues.Based on this,it is necessary to set up the corresponding regulatory provisions in advance for the digitalization transformation of the basic paradigm of tax collection and administration.By standardizing the security standards of tax-related data,clarifying the scope of authorization of tax-related data and strengthening the protection of taxpayers'rights,the possible risks caused by the digital tax can be mitigated.

关 键 词：以数治税 应税主体 应纳税额 数字化监管 

分 类 号：F812.42[经济管理—财政学]