平台经济税收与税源背离的影响与治理路径  

Impact and Governance Path of Divergence between Tax Revenue and Tax Sources of Platform Economy

作　　者：李香菊[1] 王宇辰 LI Xiangju;WANG Yuchen(School of Economics and Finance,Xi'an Jiaotong University,Xi'an Shaanxi 710061)

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《经济纵横》2025年第2期119-128,共10页Economic Review Journal

摘　　要：数字时代,基于属地的课税原则使平台经济税收与税源背离问题凸显,加剧了区域财力不均衡,成为新一轮财税体制改革面临的重点和难点问题之一。平台双边市场、长尾效应和需求侧规模经济等自有特征使税收呈现“税源分散,税收集中”的特点,我国现行税收治理模式应对平台经济税收与税源背离问题也存在能力不足。平台经济对传统劳资关系的变革使税收与税源表现为资本密集地区与劳动密集地区间的背离,税权错配导致横向政府间财权与事权、财力与支出责任的不匹配。为解决平台经济税收与税源背离问题,在法治层面需进一步改革课税原则和税收分配规则,在共治层面需构建多元主体平等的税收治理生态,在数治层面需加快税收征管数字化和智慧化改革,推动平台主体间涉税信息共享,以期促进平台经济税收分配更加公平合理。In the digital era,the canons of taxation based on locality highlights the divergence between tax revenue and tax sources of the platform economy,exacerbating regional financial imbalances and becoming one of the key and difficult issues in the new round of fiscal and tax system reform.The inherent characteristics of platforms,such as two-sided market,long tail effect,and demand-side economy of scale,lead to a taxation pattern of dispersed tax sources and centralized tax revenue.China's current tax governance model lacks the ability to address the divergence of tax revenue and tax sources of the platform economy.The transformation of traditional labor-capital relations by the platform economy results in the divergence between tax revenue and tax sources,which is manifested as the divergence between capital-intensive and labor-intensive areas.The mismatch of tax power causes mismatches between financial and administrative power,as well as between financial and expenditure responsibilities of the government.To address the divergence between tax revenue and tax sources of the platform economy,the government should reform the canons of taxation and tax distribution rules at the legal level,build a tax governance ecosystem with equal participation of multiple stakeholders at the co-governance level,accelerate the digital and intelligence reform of tax collection and management at the digital governance level,and promote the sharing of tax-related information among platform stakeholders,thus improving the fair and reasonable distribution of tax revenue of the platform economy.

关 键 词：平台经济 税收 税源 税收治理 

分 类 号：F812.42[经济管理—财政学]