数智时代元宇宙赋能飞地经济税收利益分享:理论证立与制度调适  

Tax Benefit Sharing in Enclave Economy Empowered by Meta-Universe in the Age of Digital Intelligence:Theoretical Justification and Institutional Adaptation

作　　者：胡旭 Hu Xu

机构地区：[1]西南政法大学人权研究院

出　　处：《行政与法》2024年第9期106-118,共13页Administration and Law

基　　金：国家社科基金后期资助项目“人权话语的中国表达与体系建构”,项目编号:20FFXB042。

摘　　要：税收利益分享争议是阻碍飞地经济发展的“绊脚石”,为促进区域协同发展,需通过制度调适平衡飞入地与飞出地的税收利益。当前我国飞地经济税收利益分享制度存在体系不健全、标准不明确、协同度偏低、监管机制不完善等问题。数智时代元宇宙虚实共生、沉浸体验、群体创造等特性与飞地经济税收利益分享制度相契合,能够提升税收公平度与效率并优化税收秩序,实现飞入地与飞出地利益的“最大公约数”。因而,应运用元宇宙技术健全飞地经济税收利益分享制度体系,优化分享标准,提升税收利益分享协同度并完善监管机制,从而减少飞地经济税收利益分享争议,推动税收利益均衡分享,实现飞入地与飞出地的“双赢”,促进区域经济协同发展。The dispute over tax benefit sharing is a stumbling block to the development of enclave economy.In order to promote the regional synergistic development,China needs to balance the tax benefits of flying-in areas and flying-out areas through institutional adaptation.Currently,there are some deficiencies in the tax benefit sharing system of China’s enclave economy,such as unsound system,unclear standard,low degree of synergy and imperfect regulatory mechanism.The characteristics of the meta-universe in the era of digital intelligence,such as symbiosis of real and virtual,immersive experience and group creation,are in line with the tax benefit sharing system of the enclave economy,which can enhance the fairness and efficiency of taxation and optimize the order of taxation.It can realize the“greatest common denominator”between the interests of flying-in areas and flying-out areas.Therefore,China should use the meta-universe technology in improving the enclave economy tax benefit sharing system,optimizing the sharing standard,enhancing the synergy of tax benefit sharing and improving the regulatory mechanism.Only in this way can we reduce the disputes on enclave economy tax benefit sharing,promote the balanced sharing of tax benefits,realize the“win-win”situation between the flying-in areas and flying-out areas,promote the regional economy and the synergistic development of the region and promote the synergistic development of the regional economy.

关 键 词：元宇宙 飞地经济 税收利益 分享标准 

分 类 号：F812.422[经济管理—财政学]