B2C平台代扣代缴个人所得税的可适用研究

Applicability of Withholding Personal Income Tax on B2C Platform

B2C平台是现代电子商务的重要组成部分,但其盈利方式的多样性与隐蔽性,使其在个税征收方面存在诸多漏洞。造成这一问题的根源在于其代扣代缴义务人地位长期得不到确立,这不仅导致平台线上线下个税征收不均,亦使得平台下个人所得税的监管工作难以开展。与此同时,以《个人所得税法》为代表的一批法律法规却早已明确平台收入应属于法定的个人所得税征收对象。鉴于此,我国应尝试以《电子商务法》的相关规定作为具体参照,赋予B2C平台以代扣代缴义务人地位,使其有更多的权限参与到经济社会治理和个税征收监管的环节中去。此举措势必将有效解决B2C平台经济中的偷税漏税问题,并能够在一定程度上推进我国税收公平的实现。

The B2C platform is an important part of modern e-commerce,but the diversity and concealment of its profit methods make it have many loopholes in personal tax collection.The root cause of this problem is that the status of its withholding agent has not been established for a long time,which not only leads to uneven collection of online and offline taxes on the platform,but also makes it diffi⁃cult to carry out the supervision of personal income tax under the platform.At the same time,a number of laws and regulations represent⁃ed by the Individual Income Tax Law have long clarified that platform income should be subject to statutory personal income tax collec⁃tion.Therefore,my country should try to use the relevant provisions of the E-Commerce Law as a specific reference to give the B2C plat⁃form the status of withholding agent,so that it has more authority to participate in the links of economic and social governance and per⁃sonal tax collection and supervision.This measure is bound to effectively solve the problem of tax evasion in the B2C platform economy,and to a certain extent promote the realization of tax fairness in the People’s Republic of China.