实质课税视角下数字商品原创性保护的演化博弈分析

An Evolutionary Game Analysis of Digital Goods Originality Protection From the Perspective of Substantive Taxation

元宇宙内部存在类似现实社会中的经济交易行为,从而形成了数字经济系统。基于演化博弈理论,构建数字经济系统中政府、平台、创作者和买家四方演化博弈模型,探讨一方参与者所作的决定对其他群体选择策略的影响并进行数值仿真模拟实验。结果显示:模型中任何一方的行为都会影响其他三方的策略选择,在假设成立的情况下,最终会演化至政府税收征管、平台放松核查、创作者诚实表达和买家不举报的稳定状态。因此,政府应根据实质课税原则制定贴合数字经济时代发展的税收政策,平台应切实履行管理职责,创作者应按照税法规定向政府缴纳税费,买家应根据自身实际情况合理举报。

Due to the complete production factors,there are economic transactions similar to the real society in the meta-universe,thus forming a meta-universe economic system.To explore the relationship between the government and the platform,creators and consumers in the meta-universe economic system,by the way,this article is based on evolutionary game theory,constructs the four evolutionary game models,analyzes the impact of the decisions made by one participant on the selection strategies of other groups in the metauniverse economic system,and on this basis,analyzes the stability point of the strategy combination,and carries out numerical simulation experiments.The results show that the substantive taxation principle can help the government to strictly distinguish whether the digital products in the transaction process are original creations of the creators,and the government can then levy taxes on the creators for the transfer of ownership or right of use,which is beneficial to protect the legitimate rights and interests of creators.