作者：胡元聪
作者介绍：西南政法大学经济法学院教授
出版日期：2026年4月9日
内容提要 财税法协同治理人工智能风险具有独特优势。但当前的财税法协同治理在原则协同、规范协同和功能协同层面上存在不足，不利于实现对该风险的有效治理。财税法协同治理的创新需要实现理论跃升、制度跃迁和功能跃阶。在理论跃升层面，应坚持财税法治理的原则协同、规范协同和功能协同；在制度跃迁层面，应推动财税法激励与约束的内部协同和跨界协同；在功能跃阶层面，应通过原则协同、规范协同和功能协同，实现风险治理的效能跃进。最终形塑构架精巧、脉络清晰的人工智能风险财税法协同治理框架，从而体现中国财税法的法治价值，彰显中国财税法的法治自信。
关键词 人工智能风险 财税法协同治理 原则协同 规范协同 功能协同
Abstract: The collaborative governance of fiscal and taxation law in dealing with artificial intelligence risks has unique advantages. However, the current collaborative governance of fiscal and taxation law in terms of principle collaboration, normative collaboration and functional collaboration is insufficient and is not conducive to the effective governance of this risk. The innovation of the collaborative governance of fiscal and taxation law requires achieving the theoretical leap, institutional leap, and functional leap. At the theoretical leap level, it is necessary to adhere to the principle collaboration, normative collaboration and functional collaboration of fiscal and taxation law governance. At the institutional leap level, it is necessary to adhere to the internal collaboration and cross-border collaboration of the incentive and restraint mechanisms of fiscal and taxation law. At the functional leap level, through principle collaboration, normative collaboration and functional collaboration, the efficiency of risk governance can achieve a leap forward. Finally, a framework of collaborative governance of fiscal and taxation law in addressing artificial intelligence risks with a delicate structure and clear framework will be formed. This will reflect the legal value of China’s f iscal and taxation law and demonstrate the confidence in the rule of law of China’s fiscal and taxation law.