我国构建数字经济税收法律制度的现时难题和优化路径  

Current problems and optimization paths of constructing digital economy tax law system in China

作　　者：王东[1] 罗敬蔚 WANG Dong;LUO Jingwei(School of Law,Xinjiang University of Finance and Economics,Urumqi 830012,China)

机构地区：[1]新疆财经大学法学院,新疆乌鲁木齐830012

出　　处：《重庆邮电大学学报（社会科学版）》2023年第3期47-56,共10页Journal of Chongqing University of Posts and Telecommunications(Social Science Edition)

基　　金：教育部人文社会科学基金项目:中国政府采购促进中小企业发展的政策效果评价与优化研究(16XJJAZH002);新疆财经大学研究生科研创新项目:新疆数字经济税收征管法治化路径研究(XJUFE2022D19)。

摘　　要：传统税收法律制度在对数字经济企业实施税收征管时存在征管依据缺失、征管技术落后等不足,进而诱发税基侵蚀和利润转移问题,导致无法对数字经济进行充分有效的征管。各国对数字经济的利益诉求不同,使得在国际层面具备广泛共识的数字税方案难以达成。从国内层面来看,我国对于数字经济的税收征管仍旧依靠传统税收模式进行,并未将数字税作为独立税种在法律上予以确认。这种税收模式在数字经济持续发展的当下已经无法满足数字经济税收征管的现实需要。对于当前中国构建数字经济税收法律制度的路径,可以通过升级数字税收监管技术、发挥数字经济平台的监管作用和加强国际税收合作等手段进行优化,并积极参与和推进具有广泛共识的国际数字税收法律规则的制订。The traditional tax law system has some deficiencies in the implementation of tax collection and management of digital economy enterprises,such as the lack of collection and management basis and outdated collection and management technology,which leads to tax base erosion and profit transfer,resulting in the inability to fully and effectively collect and manage digital economy.Due to different interest demands of countries on the digital economy,it is difficult to reach a digital tax scheme with broad consensus at the international level.From the domestic level,China’s tax collection and management of digital economy still depends on the traditional tax model,and digital tax is not recognized in law as an independent tax.With the continuous development of digital economy,this tax model has gradually been unable to meet the practical needs of tax collection and management of digital economy.For the current path of China’s construction of digital economy tax law system,we can optimize it by upgrading digital tax supervision technology,giving full play to the supervision role of digital economy platform,and strengthening international tax cooperation,and we can actively participate in and promote the formulation of international digital tax legal rules with broad consensus.

关 键 词：数字经济 税收征管 传统税收法律制度 数字税 

分 类 号：D912.2[政治法律—民商法学]