摘要
智慧税务背景下,数智技术的革新和涉税数据的流动在加速税收治理新格局不断形成的同时,也冲击了传统税收征管中纳税人知情权的制度保障架构。基于纳税人涉税数据的收集、使用和共享三个阶段涉税数据知情权制度保障的现实困境,应从个人本位转向社会本位、从强制分配型权力转向利益注意型义务、从消极防御型权利转向主动请求型权利,从而实现纳税人涉税数据知情权制度保障的理论跃升。同时,应从拓宽纳税人获取涉税数据的渠道,明确税务机关收集阶段的告知义务,公开并解释税务机关使用涉税数据的规则,赋予纳税人对自身涉税数据使用情况的查询权,确定涉税数据共享前税务机关的告知义务,明晰涉税数据共享后行政机关的责任和义务划分等方面,探索纳税人涉税数据知情权制度保障的跃迁进路,从而在智慧税务背景下,充分保障纳税人涉税数据知情权。
In the context of smart taxation,the innovation of digital intelligence technologies and the flow of tax-related data are accelerating the formation of a new frameworks of tax governance,while also undermining the institutional framework that safeguards taxpayers'right to information in traditional tax collection and administration.Based on the practical dilemmas in protecting the right to information regarding tax-related data across the three stages of collection,utilization,and sharing,a theoretical leap in the protection of taxpayers'right to information on tax-related data should be achieved by shifting from an individual-centric to a society-centric approach,from compulsory power allocation to interest-sensitive obligations,and from passive defensive rights to proactive claimable rights.Simultaneously,efforts should be made to broaden the channels through which taxpayers can access tax-related data,clarify the obligation of tax authorities to inform taxpayers during the data collection phase,publicly disclose and explain the rules governing the use of tax-related data by tax authorities,grant taxpayers the right to inquire about the use of their own tax-related data,establish the obligation of tax authorities to inform taxpayers before sharing tax-related data,and delineate the responsibilities and obligations of administrative agencies after data sharing.These measures aim to explore pathways to enhance the protection of taxpayers'right to information on tax-related data,thereby fully safeguarding this right in the era of smart taxation.
作者
胡元聪
吴函聪
HU Yuancong;WU Hancong
出处
《税务研究》
北大核心
2025年第3期105-111,共7页
TAXATION RESEARCH
基金
国家社会科学基金后期资助项目“区块链技术安全风险防范法律机制研究”(项目编号:24FFXB063)
西南政法大学2024年度学生科研创新项目“纳税人涉税数据知情权的制度保障研究”(项目编号:2024XZXS-021)的阶段性研究成果。
关键词
纳税人知情权
涉税数据
税收治理
智慧税务
以数治税
Taxpayer's Right to Information
Tax-Related Data
Tax Governance
Smart Taxation
Data-Driven Tax Administration
