数字经济时代涉税数据行为的法律规制

Legal Regulation of Tax-related Data Behavior in the Era of Digital Economy

涉税数据是税收征管法治回应数字经济时代挑战的核心要素,属于数字经济时代作为生产要素的数据资源范畴,承载着相互冲突的多元主体的多元法益。涉税数据法秩序的建构除考量税务部门的税收治理利益外,还必须同时关照纳税主体的信息权益、其他公共部门的行政利益和第三方私主体的财产权益。基于数据权利保护路径存在诸多问题而创设的行为规制路径可担当构建涉税数据法益秩序的重任,应当对涉税数据法律关系实施类型化、场景化的行为规制。在涉税数据采集场景,税务部门以法律授权为行为依据,纳税主体承担数据协力义务;在涉税数据共享场景,税务部门遵循“法无禁止即可为”的法理,其他公共部门负有数据协助义务;在涉税数据公共化场景,税务部门遵循“法无授权不可为”的法理,第三方私主体负有数据协力义务。修订《中华人民共和国税收征收管理法》应当根据上述规则进行条款设计。

Tax-related data is the core element for tax collection and management to respond to the challenges of the digital economy.It belongs to the category of data resources as production factors in the digital economy era,and carries the multiple legal interests of conflicting multiple subjects.In addition to considering the tax governance interests of tax departments,the construction of tax-related data law order must also take into account the information interests of tax payers,the administrative interests of other public departments and the property interests of third-party private subjects.The behavior regulation path created based on the failure of the data right protection path can take on the important task of building the order of legal interests of tax-related data,and should implement typed and scenario based behavior regulation on the legal relationship of tax-related data.In the tax-related data collection scenario,the tax department takes legal authorization as the basis for action,and the tax payer assumes the obligation of data cooperation;In the tax-related data sharing scenario,the tax department follows the legal principle that everything which law does not forbid is permitted,and other public departments have the obligation of data assistance;In the tax-related data public use scenario,the tax department follows the legal principle that everything which law does not allow is forbidden,and the third-party private subject has the obligation of data cooperation.The revision of the law on the administration of tax collection should be designed according to the above rules.