关于在线新经济发展税制改革的思考

Thoughts on Tar Reform for Online New Economy Development

探索建立在线新经济税制改革试点方案,有助于进一步规范和激励在线新经济健康有序发展。在线新经济的税收治理,应充分考虑政府、企业、平台、消费者、国际市场环境等各利益相关方,以及新经济发展、创新创业、国际竞争、数据安全、相关立法衔接等诸多因素。通过保持公平、打通堵点和补齐短板,制定合理的税收政策并完善税收征管措施,解决在线新经济与现行税制的不适应性问题。

Exploring the establishment of a pilot program for tax reform of the online new economy will help further regulate and stimulate the healthy and orderly development of the online new economy.The tax governance of the online new economy should fully consider various stakeholders such as the government,enterprises,platforms,consumers and the international market environment,as well as many factors such as new economy development,innovation and entrepreneurship,international competition,data security,and the convergence of relevant legislation.By maintaining fairness,clearing blockages and filling shortcomings,formulating reasonable tax policies and improving tax collection and management measures,the problem of incompatibility between the online new economy and the current tax system should be solved.