首页|"以数治税"背景下的税收征管:算法化趋向及其风险防范

"以数治税"背景下的税收征管:算法化趋向及其风险防范

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算法是"以数治税"背景下税收征管活动的标志性变量,是推进税收征管数字化转型的核心技术要素.为了更好地处理海量税收数据、纾解税收治理负荷和促进纳税遵从转变,税务机关将算法技术广泛应用于税收征管各个场景,促使传统税收征管朝着一种高度算法化的趋向演进.而将"以数治税"理念贯穿于税收征管全过程,不仅需要技术驱动,更需要制度保障.面对税收征管算法化的可能风险,应当从"以数治税"法定依据的补足、技术性正当程序的调适、税务算法监督审查机制的建立、多元归责模式的构造等方面来设置具有前瞻性的风险防范制度.
Tax Collection and Management against the Background of Digitalization of Tax Governance:Algorithmization Trends and Risk Prevention
Algorithm is not only a landmark variable in tax collection and management activities against the background of digitalization of tax governance,but also a core technical element in promoting the digital transformation of tax collection and management.In order to better handle massive tax data,alleviate the burden of tax governance,and promote the transformation of tax compliance,the tax authorities have widely applied algorithm technology to various scenarios of tax collection and management,promoting the evolution of traditional tax collection and management towards a highly algorithmic trend.Integrating the concept of"digitalization of tax governance"throughout the entire process of tax collection and management requires not only technological drive,but also institutional guarantee.Faced with the potential risks of algorithmic tax administration,a forward-looking risk prevention system should be established from the aspects of supplementing the legal basis,adjusting the technical due process,establishing a tax algorithm supervision and review mechanism,and constructing a diversified accountability model.

Digitalization of Tax GovernanceTax Collection and ManagementTax GovernanceTax Algorithms

陈治、赵磊磊

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西南政法大学经济法学院

以数治税 税收征管 税收治理 税务算法

国家社会科学基金重点项目

21AFX021

2024

税务研究
中国税务杂志社

税务研究

CSSCICHSSCD北大核心
影响因子:1.497
ISSN:1003-448X
年,卷(期):2024.(4)
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