论平台经济税收征管困境的法律克服  

On the legal overcoming of the dilemma for tax collection and management in platform economy

作　　者：田开友 崔琦文 TIAN Kaiyou;CUI Qiwen(Shiliang School of Law,Changzhou University,Changzhou 213164,Jiangsu,China)

机构地区：[1]常州大学史良法学院,江苏常州213164

出　　处：《河南理工大学学报（社会科学版）》2022年第2期19-25,33,共8页Journal of Henan Polytechnic University:Social Sciences

基　　金：国家社会科学基金一般项目(19BFX167)。

摘　　要：由于平台经济的税收实体法和税收程序法规则不完善,导致平台经济征税陷入了实际操作困境。为克服此困境,有必要在严格遵守税收法定、税收公平负担等法律原则基础上,经由在现行税种法上增加平台经济的条款、明确平台经济税法要素等途径来完善关涉平台经济的税收实体法规则,通过平台经济的登记申报、涉税信息报送规范、代征代收、纳税人权利救济、责任追究等制度的有效安排来完善平台经济的税收程序法规则。Due to the imperfect rules of the taxation entity law and taxation procedure law of the platform economy,the taxation of the platform economy has fallen into a practical operational dilemma.In order to overcome this dilemma,it is necessary to improve the rules of the taxation entity law related to the platform economy by adding the terms of the platform economy to the current taxation law and clarifying the elements of the platform economy tax law on the basis of strict compliance with the legal principles of taxation statutory and fair tax burden.And through the effective arrangements of platform economy registration and declaration,tax-related information reporting standards,levying and collecting,taxpayer rights relief,accountability and other systems,it can improve the tax procedural law rules of the platform economy.

关 键 词：平台经济 税收征管 税收公平负担 

分 类 号：D432[政治法律—政治学]