税收重课规范在防止数字资本无序扩张中的适用及其限度

The Application and Limit of Tax Heavy Regulation in Preventing the Disorderly Expansion of Digital Capital

税收重课规范隶属于税收管制诱导型规范,是调校社会和经济秩序失衡的新型手段,可以打造成为防止数字资本无序扩张的有效制度供给。税收重课规范之于防止数字资本无序扩张具有独特的制度禀赋,从现实层面看,契合了数字资本的经济权力属性;从规范层面看,可以弥补税收优惠规范正向激励的弱化。由于数字经济对于传统税制的超越与挑战,税收重课规范的嵌入也会引起国家税收权力配置以及纳税人权利保障等难题。立足于实现构建新发展格局和推动高质量发展的目标,税收重课规范的适用应遵循一定的限度。具体而言,应秉持发展与规范并重的理念,推进国家税收重课权力的划分与制衡,保障数字企业等纳税人的实体性权利和程序性权利。

As a new method to adjust the imbalance of social and economic order,the regulation of tax heavy course belongs to the induced one of tax regulation,and can be built into an effective institutional supply to prevent the disorderly expansion of digital capital.It is in line with the nature of economic power of digital capital and can make up for the weakening of the normative positive incentives of tax breaks.Due to the digital economy′s surmounting and challenging to the traditional tax system,the embedment of the tax heavy regulation will also cause the difficult problems such as the allocation of nation′s tax power and the protection of taxpayers′rights.In order to achieve the goal of building a new development pattern and promoting high-quality development,the application of the tax heavy course standard should follow a certain limit.Specifically,we should uphold the concept of equal emphasis on development and regulation,promote the division and balance of nation′s tax heavy regulation power,and protect the substantive rights and procedural rights of taxpayers such as digital enterprises.