冲突治理视角下我国共享经济税收征管困境

Study on the Dilemma of Tax Collection and Administration in Our Country’s Sharing Economy with the Perspective of Conflict Governance

共享经济在减小我国经济下行压力的同时,又使得我国税务征管工作陷入了多重治理困境。源于行业管理观念偏颇、尚未适时出台相关法律法规、缺乏有效查处与管制手段、尚未有效融合先进信息技术,我国共享经济税收征管工作陷入了"行业扶持"与"税收征管"、"税源已成"与"缺少专法"、"应该纳税"与"管制乏力"、"拥有征税身份"与"缺少有力技术"等方面的困境。为此,有必要树立"公平普税"的税收征管观念,适时出台专门的共享经济税收征管制度,综合应用平台信息与多元信用的税收征管方式,以及在这其中充分融入现代化的信息征管技术。

While the sharing economy reduces the downward pressure on my country’s economy,it also makes my country’s tax collection and administration work into multiple governance dilemmas.Due to the biased industry management concepts,the lack of timely promulgation of relevant laws,the lack of effective investigation and control methods,and the lack of effective integration of advanced information technology,our country’s sharing economy tax collection and administration work has fallen into the multiple governance dilemmas including"industry support""tax collection and administration""tax sources forming""lack of law","pay taxes""weak control",and"own taxation identity""lack powerful technology".To solve these dilemmas,it is necessary to establish the concept of fair and general taxation on tax collection and management,timely introduce a special sharing economy system on tax collection and management,comprehensively apply platform information and diversified credit methods on tax collection and management,and fully incorporate the modern information management technology into it.