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随着全球税收征管进入数字化转型深水区，以数据驱动和流程自动化为特征的“端到端”模式逐渐成为主流。然而，这种过度依赖“机器为主”的治理范式在提升效率的同时，也催生了诸如系统可解释性下降、责任主体模糊等一系列算法悖论，使税务干部如同“困在算法里的外卖骑手”，被动执行系统指令，工作积极性与责任感双双下降。文章基于中国税务部门数字化转型条件下的税费征管“强基工程”这一实践，借助“社会—技术系统”理论，系统剖析了“机器主导”模式的内在矛盾。研究认为，“强基工程”所推动的以“机器为主”向“人机结合”的战略转型，并非对技术的否定，而是向更高级、更具韧性的“协同智能”范式演进。构建以“可解释的人工智能”为技术基础、以“人在环路”为运行机制、以重塑税务人员专业自主性为组织目标的新型税收征管模式，是破解算法悖论、实现税收治理现代化的关键。这一探索不仅对中国式现代化税务实践具有指导意义，也为全球公共部门应对数字化转型挑战提供了理论参考。
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基本信息:
DOI：10.16340/j.cnki.ssjjyj.2025.05.006
中图分类号:F812.42;TP18
引用信息:
[1]金方剑.税费征管“强基工程”中的人机协同：理论与路径[J].税收经济研究,2025,30(05):32-40.DOI:10.16340/j.cnki.ssjjyj.2025.05.006.