“互联网+税收治理”的价值意蕴和原则内理探析

On Value Implication and Internal Principles of “Internet + Tax Governance”

"互联网+税收治理"是将"互联网+"作为创新手段,进一步推进税收治理能力现代化的改革方式。它蕴含的诸多价值,其中以秩序价值为元价值,以人权价值和效率价值为核心价值,这三种价值又内化为税收法定原则、量能课税原则和公共利益原则的实践及应用。"互联网+税收治理"的价值意蕴与原则内理,可以为新时代税收治理现代化的路径规划提供指引。

"Internet+tax governance"is a reform method that uses"Internet+"as an innovative means to further promote the modernization of tax governance capacity.It contains many values,among which the order value is the meta-value,the human rights value and the efficiency value are the core values,and these three values are internalized into the practice and application of the principles of legal taxation,quantitative taxation and public interest respectively.The value implication and internal principle of"Internet+tax governance"can provide guidance for the path planning of tax governance modernization in the new era.