数字货币的运行机制与税收治理——基于第三方支付与数字货币比较视角  

On the Operation Mechanism and Tax Governance of Digital Currency from the Comparative Perspective of Third-party Payment and Digital Currency

作　　者：李梦娟[1] 蔡昌 李艳红 LI Mengjuan;CAI Chang;LI Yanhong

机构地区：[1]河北大学管理学院 [2]中央财经大学财政税务学院 [3]中国财经出版传媒集团

出　　处：《税务研究》2023年第4期79-86,共8页

基　　金：国家社会科学基金一般项目“我国数字经济的税制优化与税收治理研究”(项目编号: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”(项目编号:2022ZDKT007)的阶段性研究成果。

摘　　要：央行数字货币是有国家信用背书的法定数字支付手段,有效推动了国内数字支付、数字金融和税收监管的生态创新。本文从第三方支付与数字货币比较视角进行分析,揭示了央行数字货币在交易资金安全、数据信息保护、税源监管等方面的优势,通过深入剖析第三方支付造成的税收信息失真、税收流失等税收治理难题,分析论证了央行数字货币在解决数字经济税收监管方面的优势,并从加强税收信息共享、遏制税收流失、强化金融和税收协同共治等方面,提出央行数字货币助力解决数字经济税收治理难题的政策建议。The CBDC(central bank digital currency)is a legal digital payment method endorsed by national credit,which effectively promotes the ecological innovation of domestic digital payment,digital finance and tax supervision.From the perspective of third-party payment and digital currency comparison,this paper analyzes and reveals the advantages of CBDC in transaction fund security,data information protection and tax source supervision.By analyzing the tax governance problems such as tax information distortion and tax loss caused by third-party payment,the paper demonstrates the advantages of CBDC in solving the tax supervision of the digital economy.From the aspects of strengthening tax information sharing,curbing tax loss and strengthening financial and tax coordination,the paper puts forward some policy suggestions for CBDC to help solve the problems of tax governance in the digital economy.

关 键 词：数字经济 第三方支付 数字货币 税收治理 

分 类 号：F812.42[经济管理—财政学] F49F822F832.2