新经济模式下经营所得课税之优化

Optimization of Taxation of Business Income Under the New Economic Model

经营所得是我国《个人所得税法》立法之初即存在的传统税目,在平台经济发展下又被赋予了新的意涵。出于特定目的之考量,平台经济下自雇者的收入多被按照经营所得课征个人所得税。本质上,经营所得是作为一种“劳资兼营”的所得类型被列入立法中的,无论从税收公平的角度,还是从纳税人发展权的角度考量,对平台经济下自雇者所得的性质都需要重新进行审视,对其中不具备“自备生产资料”成分的所得,应当按照综合所得课税,具备“自备生产资料”者方能按照经营所得课税。具体到课税模式上,可在肯认委托代征与核定征收的必要性前提下,进一步规范二者的适用程序与范围,同时完善经营所得扣除制度,以更为完备的课税规则促使纳税人选取查账征收,规范经营所得的税收征管。

Business income tax is a traditional tax at the beginning of the legislation of China's Individual Income Tax Law,and it has been given new implications under the development of the platform economy.For the specific purpose,the income of the self-employed under the platform economy is mostly taxed as individual income from business income.However,by examining the meaning behind business income,it is essentially listed in the legislation as an income type of“co-ownership of labor and capital”.Therefore,whether from the perspective of tax fairness or the taxpayers'right to development,the nature of the income of the self-employed under the platform economy needs to be re-examined.For the income without the component of“self-provided means of production”,taxation shall be based on comprehensive income,and those with“self-provided means of production”can be taxed on business income.Specific to the taxation mode,we can further regulate the applicable procedures and scope of the two under the premise of acknowledging the necessity of entrusting collection and verification collection.At the same time,we can improve the deduction system for business income,so as to promote taxpayers to select audit collection and regulate the tax collection and management of business income with more complete taxation rules.