分享经济对税收治理现代化的挑战与应对  

Challenges and Countermeasures of Sharing Economy to the Modernization of Taxation Governance

作　　者：陈兵[1] 程前[2] CHEN Bing;CHENG Qian(School of Law,Nankai University,Tianjin 300350,China;School of Law,Jilin University,Changchun 130012,China)

机构地区：[1]南开大学法学院,天津300350 [2]吉林大学法学院,吉林长春130012

出　　处：《东北大学学报（社会科学版）》2018年第5期505-512,共8页Journal of Northeastern University(Social Science)

基　　金：南开大学跨学科建设资助项目(63185030);吉林大学研究生创新研究计划资助项目(2017166)

摘　　要：分享经济在经历爆发式增长的同时,相关产业及其从业者涉及资金体量之巨与偷逃漏税现象之重,引起了社会广泛关注。分享经济相对传统经济而言,数据深度利用对税管模式的信息化压力及高度依赖信用对税收征信的体系化要求两大核心难点,已对新时代税收治理能力现代化建设提出了挑战。分享经济税收治理体系的基本理路应以更新税收法治理念为前提,以升级大数据场景下的信息管税为抓手,以建成税收征信为保障,升级为全周期智能化的税收治理体系。故此,可通过夯实分享经济税收法治基础、弱化当前税制的实体性依赖、依法推进税收征信机构建设、实现税务征信的共享性联合四项具体措施,推动分享经济税收治理现代化进程的升级。Sharing economy has experienced an explosive growth.At the same time,the phenomenon that related industries and their practitioners involved in huge amounts of funds and serious tax evasion has aroused widespread public concern.In taxation practice,comparing with traditional economy,sharing economy has two core difficulties,i.e.the pressure of deep utilization of data on taxation model informatization and heavy dependence on the credit system in the taxation.It has challenged the modernization of tax governance in the new era.The fundamental concept of tax governance of sharing economy should be based on the idea of updating the legal system of tax governance,strengthened by promoting information management in taxation under the big data scenario,and guaranteed by the construction of tax credit so as to upgrade it to a full-cycle intelligent tax governance system.Therefore,we can consolidate the basis of tax governance of sharing economy,weaken the substantive dependence of the current tax system,promote the construction of tax credit bureaus in accordance with the law,and achieve the sharing combination of four specific measures in tax credits,give impetus to updating the modernization process of the governance of sharing economy.

关 键 词：分享经济 税收治理 税收征信 

分 类 号：DF432[政治法律—经济法学]