互联网平台经济的税收治理进路探讨  

Discussion on the Approach of Tax Administration in Internet Economy

作　　者：高严 GAO Yan(School of Law, Zhongnan University of Economics and Law, Wuhan 430073, China)

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《福建商学院学报》2021年第6期20-28,共9页Journal of Fujian Business University

摘　　要：随着我国经济发展步入新常态,以互联网平台经济为代表的数字经济企业在整个经济社会发展过程中的作用也越来越突出,其在引领新一轮产业革命的同时也为传统税收治理体系带来了全新的挑战。准确界定互联网平台经济中各项交易所得的性质和纳税主体的资格范围,解决虚拟经济发展过程中“实体化”演进与当前税收机制“不适应性”的矛盾是问题的关键所在。在新经济新业态发展中构建现代税收治理应充分运用新科技手段,实现从理念到具体制度上的全面革新,进而明确未来我国税收体制和征管方式的创新方向。As China's economic development has entered a new normal,the digital economy enterprises represented by the Internet platform economy are playing an increasingly prominent role in the whole economic and social development process,which leads a new round of industrial revolution and also brings new challenges to the traditional tax governance system.In this context,how to accurately define the nature of the income from various transactions and the qualification scope of taxpayers in the Internet platform economy,and how to solve the contradiction between the“materialization”evolution in the development of virtual economy and the“inadaptability”of the current tax mechanism are the key issues.To construct modern tax administration in the development of new forms of business,we should make full use of new scientific and technological means to realize comprehensive innovation from concept to concrete system.Then,the future innovation direction of collection and management methods of China's tax system will be clarified.

关 键 词：平台经济 税收机制 税收法定 税收征管 

分 类 号：F812.42[经济管理—财政学]