平台经济税收治理的博弈分析  

Game Analysis of Tax Governance in Platform Economy

作　　者：蔡昌 郭俊杉[1] CAI Chang;GUO Jun-shan

机构地区：[1]中央财经大学财政税务学院 [2]中央财经大学税收筹划与法律研究中心

出　　处：《改革》2023年第3期62-75,共14页Reform

基　　金：国家社会科学基金项目“数字经济的税制优化与税收治理研究”(20BJY225);国家税务总局税务干部学院重点课题“深化大数据、人工智能技术应用推进‘信用+风险’税务监管体系建设”(2022ZDKT007)。

摘　　要：我国平台经济快速发展,新的商业模式层出不穷,给政府税收治理带来了新的挑战。如何保持平台经济活力并规范平台经济税收治理,是当前政府面临的紧迫性现实问题。通过构建符合平台经济特点的演化博弈模型,从政府和平台企业互动博弈共同参与决策的视角,系统探讨政府与平台企业的博弈演化逻辑,并揭示政府应当如何选择和制定针对平台企业的税收治理政策。在此基础上,提出基于“激励+监管”的政府税收治理新路径,即通过优化平台经济税收激励机制、提高平台经济税收监管有效性、构建智慧税务协同共治生态体系等举措,进一步提升政府税收治理水平,促进平台经济健康有序发展。With the rapid development of China's platform economy,new business models emerge one after another,bringing new challenges to the government's tax governance.How to maintain the vitality of the platform economy and standardize the tax governance of the platform economy is an urgent practical problem facing the current government.By building an evolutionary game model that conforms to the characteristics of the platform economy,this paper systematically discusses the evolutionary logic of the game between the government and platform enterprises from the perspective of the interactive game between the government and platform enterprises to participate in decision-making,and reveals how the government should choose and formulate tax governance policies for platform enterprises.Finally,it proposes a new path of government tax governance based on"incentive+supervision",that is,by optimizing the tax incentive mechanism of the platform economy measures such as improving the effectiveness of tax regulation on the platform economy,building an ecosystem of smart tax co-governance,further improving the level of government tax governance,and promoting the healthy and orderly development of the platform economy.

关 键 词：平台经济 税收治理 演化博弈 

分 类 号：F812.42[经济管理—财政学]