电子商务税收流失敏捷治理:研究议程与行动框架

Agile Governance of E-commerce Tax Loss:Research Agenda and Action Framework

在加快发展现代产业体系,推动经济体系优化升级的过程中,电子商务也在迅猛发展,但是电子商务所造成的税收流失及治理问题也是愈发严重,已成为财税理论研究与实践领域的焦点问题。传统的税收监管体系在政策设计、税收征管等方面由于存在滞后性,已不能有效遏制电子商务税收流失。研究将源起于软件开发、应用于公共领域的"敏捷治理"理论纳入电子商务税收流失研究领域,在全面分析"敏捷治理"理论之于电子商务税收流失治理的契合性的基础上,从组织环境(内部驱动)、制度要素(制度设计与执行)和价值选择(文化理念)三个方面提出了电子商务税收流失敏捷治理的研究议程。进一步,为回应实践领域的困境,提出了电子商务税收流失敏捷治理的基本行动框架:精准识别政策问题、优化政策设计,提升政策制定敏捷性;塑造税务部门(组织)的敏捷领导力和敏捷执行力,加强多元主体协同;加快构建电子商务税收流失敏捷治理的组织文化与税收遵从意识。

In the process of accelerating the development of a modern industrial system and promoting the optimization and upgrading of an economic system,e-commerce is also developing rapidly. The tax loss and governance of fast-growing e-commerce have become the focus of the field of fiscal and taxation theory and practice. The traditional tax supervision system lags behind in policy design,tax collection and management,and can’t effectively curb the loss of e-commerce tax revenue. The article incorporates the "agile governance" theory,which originated from software development and is applied to the public domain,into the field of e-commerce tax loss research. On the basis of analyzing the fit of the "agile governance" theory to the governance of e-commerce tax loss,the paper puts forward the research agenda for agile governance of e-commerce tax from three aspects:organizational environment(internal drive),system elements(system design and implementation),and value selection(cultural concept).This article advocates optimizing the system design and collaborating with multiple entities in tax collection and administration on the premise of enriching the tax supervision culture and maintaining policy continuity and stability. Further,in response to the difficulties in the field of practice,the article proposes the basic action framework for agile governance of e-commerce tax loss:accurately identifying policy problems,optimizing policy design,improving the agility of policy formulation,shaping the agile leadership and execution of tax authorities(organizations),strengthening the coordination of multiple stakeholders,and accelerating the construction of organizational culture and tax compliance awareness about agile governance of e-commerce tax loss.