数字经济对税制与税收划分的影响:一个分析框架--兼论税收改革的核心命题  

An Analytical Framework of the Impacts of a Digital Economy on Tax institution and Tax division——Also on the Core Proposition of Tax Reform

作　　者：王雍君[1] WANG Yongjun

机构地区：[1]中央财经大学财经研究院

出　　处：《税务研究》2020年第11期67-75,共9页

摘　　要：对数字经济特征的滥用和不适应不仅诱发国际税收问题,还诱发对国内税收制度和政府间税收划分的侵蚀性影响。本文建构的分析框架鉴别了两类侵蚀路径:经由侵蚀税收原则的有效性弱化税收制度的功能,经由侵蚀目的地规则与来源地规则的有效性弱化税收划分的功能。侵蚀性影响的实质是财政边界与共同市场的冲突。税收改革的核心命题因而可鉴别为:把恢复税收原则和合意辖区规则的有效性作为基本方法,一方面矫正具有边界限定性的税收制度与税收划分的功能,另一方面防止扭曲共同市场的最优竞争条件,焦点是确保对商业决策与区际流动性的扭曲性税收影响最小化。在这项努力中,有意义的税收划分的功能——财政能力.确立职责和健全关系,支撑这些功能的主体性、自主性.能动性和由其结合而来的自立性价值,以及为这些功能和价值提供最佳保障的“可预见的可控收入”之充足性,应被特别关注。Abuse and inadaptability of the characteristics of the digital economy not only induce international tax issues,but also lead to erosive impacts on the domestic tax institution and intergovernmental tax division.The analytical framework constructed in this paper identifies two types of erosion paths,one is weakening the function of the tax institution by eroding the effectiveness of taxation principles,and the other is weakening the function of tax division by eroding the effectiveness of the destination principle and the origin principle.The essence of the erosive impacts is the conflict between fiscal boundary and common market.Therefore,the core proposition of tax reform can be identified as taking the restoration of the effectiveness of taxation principles and the rules of consensual jurisdictions as the basic method,on the one hand,to correct the boundary-defining tax institution and the function of tax division,on the other hand,to prevent distorting the optimal competition conditions of the common market,and the focus is to ensure that the distorting tax impacts on business decisions and interregional liquidity is minimized.In this endeavor,special attention should be paid to the functions of meaningful tax division,fiscal capacity,duties establishment and sound relationship,the subjectivity,autonomy and initiative of supporting those functions and the value of selfreliance derived from their combination,and the adequacy of"predictable and controllable income"which provides the best guarantee for those functions and values.

关 键 词：数字经济 税制 税收划分 税收原则 辖区规则 财政能力 

分 类 号：F812.42[经济管理—财政学] F49