数字经济背景下落实税收法定原则的价值、难点与对策

The Value, Difficulties and Countermeasures of Implementing the Legal Principle of Taxation against the Background of Digital Economy

数字经济的快速发展形成了税收制度与经济运行之间的错位。在数字经济背景下落实税收法定原则有助于弥合税收治理现代化中的罅漏,确保税收法治与经济法治并行不悖。由于数字经济的复杂性,落实税收法定原则在裁量控制、税权分配和规范衔接等方面存在难点。结合我国税收立法的演进逻辑和“辩证施治”的现实考量,宜从交易识别、漏洞填补和动态规制中寻求数字经济课税的一般标准、立法路径和治理方式。进一步看,数字经济背景下落实税收法定原则也为思考税收法定原则的现代化变迁提供了智识支撑。

The rapid development of the digital economy has created a dislocation between the taxation system and economic operation. Implementing the legal principles of taxation in the context of the digital economy can help bridge the gaps in the modernization of tax governance and ensure that the rule of law in taxation and the rule of law in the economy are not contradictory. Due to the complexity of the digital economy, there are difficulties in implementing the statutory principles of taxation in terms of discretionary control, distribution of tax rights, and standardization. Combined with the evolutionary logic of the country’s tax legislation and the practical consideration of “dialectical governance”, it is advisable to seek general standards, legislative paths and governance methods for digital economy taxation from transaction identification, loophole filling and dynamic regulation. Looking further, the implementation of the statutory taxation principles in the context of the digital economy also provides intellectual support for thinking about the modernization of the statutory taxation principles.