促进共同富裕的数字税设计框架研究

Research on Digital Tax Design Framework for Common Prosperity

我国坚持推动共同富裕的长期发展目标与数字经济均衡、共享、扁平化的特征高度契合,数字经济的发展必然会促进共同富裕的实现。伴随数字经济的日益全球化,其自身也带来了一些外溢性效应,其中最为显著的就是对传统的税收治理规则和秩序产生了较大冲击,使得许多市场国的税源大量流失,加剧了一些国家特别是发展中国家的收入不平等现象。本文通过对数字经济下的分配机制及其收入极化效应分析,基于OECD最新提出的“双支柱”解决方案与中国实际国情相结合,试图探索在构建人类命运共同体背景下促进共同富裕的数字税基本框架,并对未来的国际数字税发展提出政策性建议。

China's long-term development goal of achieving common prosperity is highly compatible with the characteristics of balanced,shared and flat of digital economy.The development of digital economy could definitely promote common prosperity achieved.The increasing globalization of digital economy has had a great impact on the traditional tax governance rules and order,causing a large loss of tax sources in many marketing countries,and exacerbating income inequality among developing countries.By analyzing allocation mechanism based on the digital economy and the income polarization effect,this paper proposes to make digital tax design framework for common prosperity under the background of building a community with a shared future for mankind,and puts forward the policy suggestions for the future of international tax,based on the“double pillar”put forward by the OECD's latest solution and combined with China's situation.