Abstract:

Tax administration in China is rapidly advancing into the era of “digital intelligence.” However， tax law’s traditional governance framework is ill-equipped to address the challenges arising from this process， such as the alienation of power， the digital divide， and the costs of digital intelligence. In response， “digital intelligence justice” should be adopted as the guiding value to chart the course for the structural reform of tax administration governance. Digital intelligence justice encompasses three fundamental dimensions： control of power， equity， and efficiency. The control of powerrequires a clearset of limits for tax authorities to discharge their statutory duties， thereby delineating the boundaries for the expansion of the power to process tax-related information. Furthermore， the application of automated systems must be regulated from the dual dimensions of legality and rationality. Equity is the taxpayer’s right to request assistance， and it should be leveraged to bridge the digital divide engendered by the digital intelligence transformation of tax administration. Efficiency means ordering thecurrently disordered state of digital intelligence cost burdens.An optimal solution for specific scenarios should be sought by adhering to the evaluative logic of“the benefit principle—total tax compliance and administration costs—taxpayer tolerability.”

Key words: digital intelligence justice, power to process tax-related information, automated administration, digital divide, digital intelligence costs