数字经济下粤港澳大湾区合作型税收征管研究

Study on Cooperative Tax Administration in Greater Bay Area under Digital Economy

在粤港澳大湾区数字经济快速发展的背景下,构建区域内合作型税收征管机制具有必要性。该机制有利于协调粤港澳大湾区内各地征管差异,促进纳税人的税收遵从,从而实现征纳双方协同共治。本文通过对粤港澳大湾区税收征管的现状进行实地调研,分析了构建合作型税收征管机制在纳税申报、纳税调整、争议消除等方面存在的现实挑战,并从划定双方合作的法律框架、激励征管双方自发参与合作、廓清征管双方合作边界三个方面,阐述了构建合作型税收征管机制的总体思路,最后提出了完善合作型税收征管机制的主要措施。本文研究旨在充分发挥粤港澳大湾区的区域协同优势,实现区域内数字经济的包容性发展。

In the context of the rapid development of digital economy in Guangdong,Hong Kong and Macao Greater Bay Area,it is necessary to build a cooperative tax collection and administration mechanism in the region.This mechanism is conducive to coordinating the differences in tax collection and administration in the Guangdong-Hong Kong-Macao Greater Bay Area and promoting tax compliance of taxpayers,so as to realize the collaborative governance between the collecting and the paying parties.Through field research on the current practice of tax collection in the Guangdong-Hong Kong-Macao Greater Bay Area,this paper analyzes the practical challenges of constructing a cooperative tax collection mechanism in terms of tax declaration,tax adjustment and dispute elimination,and elaborates the general idea of constructing a cooperative tax collection mechanism in three aspects:delineating the legal framework for cooperation between the two sides,stimulating the spontaneous participation of both sides in cooperation,and clarifying the boundary of cooperation between the two sides in collection and administration.Finally,the main measures for improving the cooperative tax collection and administration mechanism are proposed.This paper aims to give full play to the advantages of regional synergy in the Guangdong-Hong Kong-Macao Greater Bay Area and realize the inclusive development of digital economy in the region.