完善我国共享经济税源监管体系  

Improvement of Tax Source Supervision System of China’s Sharing Economy

作　　者：李冬妍 魏孟博 LI Dongyan;WEI Mengbo(School of Economics,Nankai University,300071)

机构地区：[1]南开大学经济学院/中国特色社会主义经济建设协同创新中心,300071 [2]南开大学经济学院,300071

出　　处：《财经智库》2022年第3期33-60,144,145,共30页Financial Minds

基　　金：南开大学文科发展基金科学研究类项目青年项目“税收治理现代化与我国消费税改革研究”(ZB21BZ0313);教育部哲学社会科学研究后期资助项目“中国个人所得税的收入差距平抑功能研究”(19JHQ059);中国特色社会主义经济建设协同创新中心(南开大学)的资助。

摘　　要：近年来,共享经济规模逐渐增大,在拉动经济增长和扩大就业的同时,也形成数以百亿计的税源。如何对税源规模如此庞大的共享经济新业态实行高质量的税收征管,成为税务部门亟待解决的难题之一。税源监管是税收征管的重要环节和必要前提,本文从共享经济的内涵与税源特点、税源监管现状出发,分析共享经济税源监管面临的难题与现阶段的不足,并结合国际经验,提出完善我国共享经济税源监管的若干政策建议。In recent years,the scale of sharing economy keeps growing,which has greatly stimulated the economy and employment.The sharing economy also generates a large-scale tax source of tens of billions of yuan.Due to that,how to implement high-quality tax collection and management of this new business form has become one of the problems to be solved urgently by tax authorities.Tax source supervision is an important link and necessary prerequisite of tax collection and administration.On that account,this paper starts with the characteristics of tax sources and the current situation of tax sources supervision in the sharing economy,then analyzes the difficulties tax authorities are faced with and the current shortcomings in the supervision of tax sources,and puts forward some policy suggestions to improve the tax source supervision in sharing economy in China based on international experience.This paper holds that sharing economy needs to be classified.And on the basis of classification,tax authorities could improve the design of tax elements,strengthen the coordination and supervision with relevant government supervision departments and industry associations,that is to say,we implement more targeted oversight of tax sources and try to take the whole country into account.We need to simplify and advance the business registration system.The tax source supervision in sharing economy must firmly hold platform enterprises as primary handle and promote their coordinated supervision functions,and at the same time,the effective participation of other types of tax-payers and the cooperation of the whole society should not be ignored.The tax source supervision in sharing economy could be the first breakthrough point for China to promote precise regulation by “digital tax administration” and the construction of “smart taxation”.

关 键 词：共享经济 税源监管 以数治税 智慧税务 

分 类 号：F812.42[经济管理—财政学]