| Under the background of tax modernization,higher requirements are imposed on the modernization capacity and system of tax collection and management.Article 6 of the "Tax Collection and Management Law" stipulates that the use of modern information technology in tax collection and management must be planned to strengthen the modernization of tax management.The fast and accurate characteristics of artificial intelligence technology are exactly in line with the needs of tax collection and management activities.The application of artificial intelligence technology is necessary.On the one hand,artificial intelligence technology can improve the efficiency of tax collection and management activities by optimizing algorithms,improving computing power,and simulating training.On the other hand,artificial intelligence can largely eliminate the interference of human factors and improve the accuracy of tax collection and management.Artificial intelligence technology is a new direction to solve the pressure of tax collection and inspection and improve the efficiency of tax collection and management.The application of artificial intelligence technology to tax collection and management is feasible.The initial stage of artificial intelligence technology has been widely involved in the enforcement of tax collection and management,such as the Golden Tax Phase III platform and python technology.The article takes Qingdao Municipal Taxation Office as an example.,Introduced the use of artificial intelligence technology for tax audit work,and achieved certain results.The application of artificial intelligence technology to tax collection and management also brings new legal risks and challenges.First of all,there are still fierce legal discussions about whether artificial intelligence technology has the status of the subject of responsibility.Therefore,the legal risk regulation and relief methods for artificial intelligence technology to make wrong decisions in tax collection and management are in general and legal responsibility Some have not specifically stipulated,and they are disconnected from the degree of autonomy of the rapidly developing artificial intelligence.Secondly,artificial intelligence technology itself has certain technical risks,and the analysis and prevention of related legal risks in tax collection and management are not clear enough.In addition,because artificial intelligence technology has a higher demand for data collection and analysis in tax collection and management,how to balance tax-related data collection and personal information security also places higher requirements on laws and regulations.The legal risk prevention of artificial intelligence technology in tax collection and management can be carried out in terms of legislation,systems and basic technologies.The first is to improve the legal norms and legal system in legislation,and adhere to and implement the principle of legal taxation.The second is to clarify the legal responsibility of artificial intelligence tax collection and management,classify and place according to the degree of artificial intelligence’s autonomy and the stage of legal risks,and standardize the collection of tax-related data by artificial intelligence to protect citizens’ information security..The third is to establish and improve the supporting system of artificial intelligence tax collection and management,and enhance the ability of artificial intelligence technology to prevent deep legal risks in tax collection and management.We must also continue to promote the construction of artificial intelligence technical specifications,reduce the legal risk of algorithm discrimination,and promote the deep integration of artificial intelligence technology and tax collection and management. |
