大数据时代以人为本税收征管制度建构的哲学基础

Philosophical Foundation for Constructing of Human-Oriented Tax Administration Institution in the Era of Big Data

随着技术、经济和社会观念的变迁,《中华人民共和国税收征收管理法》亟待与时俱进进行重构和修订。“数目字管理”是人类历史上国家长期以来力图突破和改进的技术难题。但技术作为工具理性不能构成对价值理性的凌驾。税务机关不能仅仅局限于以大数据时代的技术硬件提升自身的税收征管能力而将更好地服务纳税人的软件效能等闲视之。在数据隐私问题已经成为大数据时代亟待保护的顶层问题之际,基于国家税权的信息干预并不能仅仅以简单的共同善赋予自身以正当性反思的豁免权,需要采取均衡原则的立法理念,将纳税人基本权利保护作为税收征管法修订的出发点和落脚点。

With the changes in technology, economy and social concepts, the“Law of the People’s Republic of China on the Administration of Tax Collection”urgently needs to be reconstructed and revised in line with the people’s will and for keeping pace with the times.“Numeral management”is a technical problem that every country has tried to break through and improve for a long time in history. However, technology as an instrumental rationality cannot constitute an overriding of value rationality. Tax authorities should not limit themselves to improving their tax collection and management capabilities through technical methods in the era of big data, while ignoring the software efficiency of better serving taxpayers. At a time when protecting for data privacy has become a top-level issue in the era of big data, information intervention based on the state’s taxation power cannot just grant itself the immunity of legitimacy reflection based on the common good, and it needs to adopt the legislative concept of the principle of balance. The protection of the basic rights of taxpayers should be taken as the starting point and end point of the revision of the tax collection and administration law.