我国未来产业的税收治理:理论溯源、逻辑框架与战略取向  

Tax governance of future industries in China:Theoretical origins,logical framework,and strategic directions

作　　者：孙正 朱学易 张艺川 朱丹妮 SUN Zheng;ZHU Xueyi;ZHANG Yichuan;ZHU Danni(School of Public Finance and Administration,TUFE,Tianjin 300200,China)

机构地区：[1]天津财经大学财税与公共管理学院,天津300200

出　　处：《中国软科学》2024年第10期32-42,共11页China Soft Science

基　　金：国家社会科学基金项目“互联网零工经济税收治理的理论框架与经济效应评估研究”(23FJYB020)。

摘　　要：未来产业深刻变革了价值创造模式,市场组织结构与产业运作模式,在冲击现行税收治理体系的同时,也为解构与重塑税收治理体系提供了新的机遇。立足于税收经济学基础理论,从资源配置理论、劳动价值理论、社会分工理论与产业链理论出发,详细阐释新质生产力引发的税收源泉、价值结构、治税对象与税收重点的转变。以“价值理性-工具技术-组织结构-融合嵌入”的逻辑链条,搭建我国未来产业税收治理的逻辑框架,梳理出税收治理的实践逻辑。从提升税收政策与产业政策组合质效、推进以人为本的治税协作、推动“四链”深度融合发展与夯实未来产业税收治理基础4个方面,设计未来产业税收治理方案,为我国未来产业的税收治理提供一定的借鉴。The future industry has profoundly transformed the value creation model,market organizational structure,and industrial operation mode.While impacting the current tax governance system,it also provides new opportunities for deconstructing and reshaping the tax governance system.This article is based on the foundation theories of tax economics,starting from theories of resource allocation,labor value,social division of labor,and industrial chain,to elaborate on the changes in tax sources,value structures,tax subjects,and focal points of taxation triggered by new quality productive forces.Furthermore,by establishing a logical framework of future industrial tax governance with the logic chain of"value rationality-instrumental technology-organizational structure-integration and embedding",it systematically outlines the practical logic of tax governance.From four aspects:Enhancing the quality and effectiveness of the combination of tax and industrial policies,promoting people-centered tax governance cooperation,advancing the deep integration development of the"four chains",and consolidating the foundation of future industrial tax governance,a future industrial tax governance plan is constructed to provide reference for the tax governance of future industries in China.

关 键 词：新质生产力 税收治理 未来产业 现代产业集群 

分 类 号：F812.4[经济管理—财政学]