数字法治背景下平台经济的税法规制  

Research on the Tax Law Regulation of Platform Economy under the Digital Rule of Law’s Background

作　　者：欧阳天健[1] Ouyang Tianjian

机构地区：[1]华东政法大学经济法学院,上海200129

出　　处：《南京社会科学》2022年第8期75-84,133,共11页Nanjing Journal of Social Sciences

基　　金：中国法学会课题“修法背景下个人所得税一般反避税规则进阶”[CLS(2019)D40]的阶段性成果。

摘　　要：平台经济发展中展现出法律关系复杂化、交易行为隐蔽化、市场竞争失序化等特点,与传统经济业态存在很大差异,使其与现有税收法律制度之间产生间隙。究其本质原因是平台经济发展中数据要素引入与交易架构的复杂对既有规则形成挑战。鉴于此,在未来的平台经济税法规制的制度设计上应秉持税收法定主义、锚定平台经济的经济实质,构建刚性立法与柔性规则相结合的规范体系,在实体法层面,进一步扩大个人所得税综合课税的范围,将数据要素融入所得税、流转税等主要税种之中,在征管法层面,赋予平台以协力义务,运用大数据手段协助征管,构建符合我国平台经济发展实际的跨境平台课税规则。The development of platform economy shows the characteristics of complicated legal relations, concealed trading behavior and disordered market competition, which is very different from the traditional economic formats, resulting in a gap between it and the existing tax legal system. The essential reason is that the introduction of data elements and the complexity of transaction architecture in the development of platform economy challenge the existing rules. Thus, in the system design, we should uphold the tax legalism and find the economic essence of the platform economy, build a normative system combining rigid legislation and flexible rules, further expand the scope of comprehensive taxation of personal income tax at the level of substantive law, integrate data elements into major taxes such as income tax and turnover tax, and endow the platform with the obligation of cooperation at the level of collection and management law, and use big data means to assist in collection and management, build cross-border platform tax rules that conform to the actual development of China’s platform economy.

关 键 词：平台经济 税法 制度供给 反避税 

分 类 号：D912.29[政治法律—民商法学]