规范和激励:平台经济税收征管研究  

Regulation and Incentives:Research on the Tax Administration of Platform Economy

作　　者：郑洁[1] 程可 ZHENG Jie;CHENG Ke

机构地区：[1]安徽财经大学财政与公共管理学院

出　　处：《税务研究》2021年第8期71-76,共6页

基　　金：安徽省高等学校人文社会科学研究重点项目“防范和化解安徽地方政府隐性债务风险研究”(项目编号:SK2020A0006);安徽省高校优秀青年人才支持计划重点项目“安徽省地方政府债务容量与风险预警体系研究”(项目编号:gxyqZD2018043)的阶段性研究成果。

摘　　要：平台经济的快速发展带来了巨大的税收潜力。如何规范平台经济税收征管并保持平台经济发展活力,是当前面临的紧迫现实问题。与传统经济相比,平台经济发展依托平台+个人(小企业)模式,几何式增长的纳税人在数量及其经营模式的隐蔽性上都对税收征管提出了挑战,相应的征管模式亟待完善。同时,平台经济跨地区经营的特点,也让税收管辖权分配不均现象日益凸显。数字经济背景下,应加快完善相关法律体系,明确平台经济各参与方的相关义务,利用区块链技术构建税收信息平台,实现"以数治税",同时要借鉴消费地原则,解决税收管辖权在地区间的分配问题,充分落实各项税收优惠政策,保持平台经济活跃性,支持推动平台经济健康发展。The rapid development of the platform economy has brought about huge tax potential.Now,how to standardize the tax collection and management of the platform economy and maintain the vitality of the platform economy is an urgent and realistic issue.Compared with the traditional economy,the development of the platform economy relies on the platform+individual(small and micro enterprises)model.The number of taxpayers with geometric growth and the concealment of their business models pose challenges to tax collection and management,and the corresponding collection and management,model needs to be improved urgently.The cross-regional operation of the platform economy has made the uneven distribution of tax jurisdictions increasingly prominent.In the context of the digital economy,it is necessary to speed up the improvement of relevant legal systems,clarify the relevant obligations of all participants in the platform economy,use blockchain technology to build a tax information platform,and realize "data-based tax".Also,it is necessary to learn from the principle of consumption place to solve the problem of the distribution of tax jurisdiction among regions,fully implement various preferential tax policies,maintain the activeness of the platform economy,and support the promotion of the healthy development of the platform economy.

关 键 词：平台经济 税收征管 税收优惠 以数治税 税收管辖权 

分 类 号：F812.42[经济管理—财政学] F724.6F715.5