摘要
随着经济进入数字化新常态,平台经济在提高经济效率的同时也在利益驱动下表现出一系列失序行为,带来了消费者权益受损、市场不公平竞争、收入分配差距及区域财力差距加大等结构性问题。不仅如此,平台经济在自身失序发展的同时还导致了诸多财政分配失序乱象,主要表现在欠发达地区强征管扭曲、发达地区税收漏征、财政过度返还、税收归属不当等方面,造成了平台经济发展的"双失序",对中国实现共同富裕目标形成了一定的挑战。对此,需要加强顶层设计,加快构建适应平台经济发展的税收体系,参考中国证券交易印花税财政归属做法,将规模以上平台企业的增值税、企业所得税、个人所得税等主要税种税收收入收归中央,并分层分类、精准施策。在税收调节的有效性不足时,可以参考中央企业的财政归属与利润收取模式,依据"适度从低、分类施策"原则对平台企业适当收取税后利润。在全面调控税费收入侧调节的基础上,优化转移支付、社会保障、财税激励等支出侧调控,以高质量发展推进共同富裕。
As the economy enters the digital new normal,platform economy not only improves economic efficiency,but also presents a series of disordered behaviors driven by interests,which has led to structural problems such as impaired consumer rights,unfair market competition,widening income distribution gap and financial gap among regions.Moreover,the disorderly development of platform economy has also led to a lot of financial allocation disorder,which is mainly manifested in the distortion of compulsory tax collection and management in less developed areas,tax evasion in developed areas,excessive financial return,improper tax attribution,etc.The“double disorder”of platform economic development is thus produced and poses a great challenge to the realization of common prosperity in China.To solve this problem,China needs to strengthen the top-level design,and speed up the construction of tax system to adapt to the development of platform economy.With reference to the financial attribution of stamp tax on securities transactions in China,the tax revenue of major taxes such as value-added tax,enterprise income tax and personal income tax of platform enterprises above designated size should be collected by the central government,and classified and implemented accurately.When the effectiveness of tax regulation is insufficient,we can refer to the financial ownership and profit collection mode of central enterprises and appropriately collect after tax profits from platform enterprises according to the principle of“moderately low and classified policies”.On the basis of comprehensively regulating the tax revenue side adjustment,we will optimize the expenditure side adjustment such as transfer payment,social security and fiscal and tax incentives,so as to promote common prosperity with high-quality development.
作者
白彦锋
刘璐
BAI Yanfeng;LIU Lu(School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 102206;Center for China Fiscal Development,Central University of Finance and Economics,Beijing 102206,China)
出处
《河北大学学报(哲学社会科学版)》
CSSCI
北大核心
2022年第1期10-23,共14页
Journal of Hebei University(Philosophy and Social Science)
基金
国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070)。
关键词
共同富裕
平台经济
失序发展
财税治理
common prosperity
platform economy
disorderly development
the fiscal and taxation management