期刊论文

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

中文

法商研究

1672-0393

2023

40

02

159-172

中国法学会部级法学研究课题资助项目[CLS(2021)C20]

本校为第一机构

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...

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 conflicti...MORE 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 ...