以数治税:税收治理现代化的技术逻辑

Taxation Governance by Data:Technical Dimension of Modernization of Tax Governance

税收治理现代化是税收治理在科学技术和管理技术发展到一定阶段后呈现的一种高级状态,也是税收治理随着国家治理体系和治理能力现代化进程而演化嬗变的一个动态过程。税收治理现代化发轫于技术,也得益于技术,更以技术进步作为发展的动力因素。但是,当前的技术发展在推动税收治理现代化的同时,也给税收治理现代化进程带来了现实困境,这一困境集中体现为价值与技术的“理性之争”,引发了税收治理的技术悖论问题。价值追求异化、人被工具化、技术内卷化等都是这一问题带来的具体影响。应当以实现“数治”为核心目标,通过技术嵌入机制,向社会主体赋权、向税收组织赋能,增强国家的税收治理能力,提升国家的税收治理效能,推动税收治理现代化进程。具体而言,要更好发挥技术理性的程序性功能,有效建立税收治理秩序;更好发挥技术理性的动力性功能,积极推动税收治理模式向“数治”转型;更好发挥技术理性的生产性功能,通过赋权社会、赋能组织提升治理效能。

The modernization of tax governance is an advanced state that tax governance presents after the development of science and technology and management technology to a certain stage.It is also a dynamic process in which tax governance evolves with the modernization of national governance systems and governance capabilities.The modernization of tax governance originates from and benefits from technology,with technological progress itself as the impetus for development.However,while the current technological development is promoting the modernization of tax governance,it has also brought practical difficulties to the process of modernization of tax governance.This dilemma is mainly reflected in the“rational struggle”between value and technology,which has led to the technical paradox of tax governance.The specific impact of this problem is the alienation of value pursuit,instrumentalization of people,and internalization of technology.The modernization of tax governance should take achieving“digital governance”as the core goal,empower social entities and tax organizations through technology embedding mechanisms,enhance the tax governance capacity of the country,enhance the efficiency of tax governance,and promote the modernization process of tax governance.Therefore,it is necessary to fully leverage the three major functions of technological rationality:to fully leverage the procedural elements of technological rationality and effectively coordinate the relationships between the elements of tax governance structure;fully leverage the driving force of technological rationality and actively promote the transformation of tax governance model to“digital governance”;and fully leverage the productive function of technological rationality,and enhance governance efficiency by empowering the public and tax governance entities.