无人驾驶的税法规制  

Tax Law Regulation of Driverless Driving

作　　者：姚子健 Yao Zijian(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京海淀100871

出　　处：《学术探索》2023年第7期86-94,共9页Academic Exploration

基　　金：国家社科基金重大专项(19VHJ008);国家社科基金一般项目(22BFX090)。

摘　　要：在无人驾驶技术普及的背景下,需要明确具体的征税模式保障国家财政收入。对此,应向无人驾驶技术的销售者按照销售货物或服务征收增值税,同时向无人驾驶汽车的使用者征收车辆行驶里程税,向无人驾驶汽车的购买者征收汽车碳税。无人驾驶技术具有公益性特征,现阶段应制定专门的税收优惠制度。在增值税层面制定相应货物、服务的免税与回收利用二手无人驾驶汽车的“视同抵扣”优惠制度。在企业所得税层面针对专门的收入制定税率式及递延纳税式优惠,并针对支出设定税基式优惠。在个人所得税层面,创新数字人才评价体系,针对专门的数字人才设定公平合理的优惠制度。由此可在保障国家财政收入的同时,促进无人驾驶技术的普及与进步。Under the background of the popularization of driverless technology,specific taxation modes shall be clarified to guarantee national financial revenue.Therefore,the VAT for the sales of goods or services should be levied on the sellers of driverless technology,and at the same time,the vehicle miles travelled tax should be levied on the users of driverless cars and the vehicle carbon tax should be levied on the purchasers of driverless cars.As the promotion of the popularization and progress of driverless technology is of public welfare nature,a special tax preference system should be developed at the present stage.At the level of VAT,efforts shall be made to formulate preferential systems of tax exemption for corresponding goods and services,and of“deemed as deduction”for the recycling of secondhand driverless cars.At the level of enterprise income tax,tax preference based on tax rate and tax preference based on deferred tax payment shall be formulated for specialized income,and tax preference based on tax basis shall be established for specific expenses.At the level of individual income tax,the digital talent assessment system needs to be innovated and a fair and reasonable preferential system needs to be established for specialized digital talents.Therefore,it can promote the popularization and progress of the driverless technology while ensuring the national revenue.

关 键 词：无人驾驶 税法 征税模式 税收优惠 

分 类 号：D922.229[政治法律—经济法学]