数字经济时代税收制度框架的前瞻性研究——基于生产要素决定税收制度的理论视角

A Prospective Study on the Framework of Tax System in the Era of Digital Economy——Based on the Theoretical Perspective of Tax System Determined by Production Factors

数字经济正呼啸而来,并对已有的税收理论和制度提出了严峻挑战。本文从"数据成为新的生产要素"这一论断出发,试图探寻和发现生产要素影响和决定税收制度的主要作用机制,并以此前瞻数字经济时代税收制度的可能样貌。任何时代都有一个相对处于中心地位的主体要素,该主体要素参与价值创造的过程在很大程度决定了同时代的生产方式、产业结构和收入分配结果,也决定了税收将如何参与价值创造与价值分配。简言之,主体要素将从主体税种、课税对象、纳税人、税收征管、税收分享等多个方面塑造税收制度的基本形态。在此基础上,本文对数字经济时代的税收制度框架进行了前瞻式的勾勒和描画。

Digital economy is coming,which challenges the existing tax theory and system.Based on the conclusion that data is becoming a new production factor,this paper attempts to explore and find the main mechanism of production factors affecting and determining the tax system,and to look forward to the possible appearance of the tax system in the era of digital economy.In any era,there is a relatively central main factor,and the process of the main factor participating in value creation largely determines the production mode,industrial structure and income distribution results of the same era,and also determines how tax will participate in value creation and value distribution.In short,the main factor will shape the basic form of the tax system from the main tax types,tax objects,taxpayers,tax collection and management,tax sharing and other aspects.On this basis,this paper makes a forward-looking outline and description of the tax system framework in the era of digital economy.