共享共治理念下平台经济的税收征管挑战与治理优化  

Challenges and Governance Optimization of Tax Collection on Platform Economics under the Idea of“Shared Benefits and Joint Governance”

作　　者：欧阳天健[1] OUYANG Tian-jian(East China University of Political Science and Law)

机构地区：[1]华东政法大学经济法学院

出　　处：《华中科技大学学报（社会科学版）》2023年第5期10-19,共10页Journal of Huazhong University of Science and Technology(Social Science Edition)

基　　金：国家社会科学基金青年项目“平台经济发展的税法规制研究”(22CFX031)。

摘　　要：平台经济的诞生对传统税收治理体系造成了较大的冲击,由此产生的滥用核定征收等问题导致税基的侵蚀与平台的无序扩张,其背后的根本原因是资本的逐利性与平台公共性之间的矛盾,加之征纳双方信息不对称和我国征管体制的滞后性更加放大了此种矛盾。在新经济业态发展的过程中,冲突与矛盾是不可避免的,在顶层制度优化时应凝聚共享共治的共识,充分利用好平台企业“规则制定者”“信息收集者”“内部管理者”的角色定位,积极引导平台制定软法规范,开展税收合规,督促平台经济的参与者积极履行纳税义务。同时,通过《税收征收管理法》的修订,完善平台企业的协力义务,促使其深度参与平台税收治理过程,以真正落实平台税收领域的治理体系和治理能力的现代化。The birth of platform economics has greatly shocked the traditional administration of tax collection,causing abuses of levying upon deemed basis which later lead to the corrosion of tax base and disorderly expansions of platforms.The rationale behind such phenomenon is the contradiction between the profit-seeking of capital and the publicness of the platforms,which is even greatly sharpened by the information asymmetry between the taxer and tax payer and lagging of administration of tax collection in China.During the development of new economy format,such contradiction is unavoidable so that the common view of“Shared Benefits and Joint Governance”should be kept when optimizing the top-tier governance.The administration of tax collection should make full use of the platform enterprises’roles as“regulations’prescribers”,“information seekers”and“internal administrators”,guiding platforms to legislate for soft laws,launching tax compliance activities and push the participants of platform economics to fulfill their obligations to pay taxes positively.Concurrently,Law of the People’s Republic of China on the Administration of Tax Collection is revised to consummate platform enterprises’assistance obligations,prompting them to participate in the administration of tax collection on platforms deeply and carry out the all-around implementation of the modernization of system and capacity for governance in this field.

关 键 词：平台经济 共享共治 税收征收管理 协力义务 

分 类 号：D922.22[政治法律—经济法学]