数字经济下的税制进化与税基择优:基于价值保护和信息约束

Tax System Evolution and Tax Base Selection in Digital Economy:Based on Value Protection and Information Constraints

数字经济发展不仅引发税收政策方面的广泛挑战,还对现行税收体系的基础框架施加了适应性进化的巨大压力,因此,除寻求恢复税收原则实施有效性外,诉诸税基择优促进税制进化至少同等重要。本文将税制进化定义为保护经济价值和降低信息约束齐头并进的动态过程,该过程通过税基择优驱动,满足三项择优标准:契合数字经济特征,收入稳定,扭曲效应最小化。据此鉴别的占优税基依次为消费型主体税基、中性化税基和矫正性税基,涵盖六个占优税种:终端销售税、消费支出税、现金流量税、租金调节税、代谢流量税和地方附加税。通过创建和实施简易登记制度等配套安排,占优税基和税种能够在相对较低的信息约束下运作,为数字经济健康发展提供协调一致的税收保护,还支持一系列重要的公共价值,包括财政自主性、健康消费、环境保护、透明度、税收公民和税收文明。本文的主要贡献在于尝试对占优税基和税种进行有力论证,为现行税收体系何去何从指出中长期目标与方向。

The development of the digital economy not only raises broad challenges in tax policy,but also puts enormous pressure on the underlying framework of the current tax system to adapt and evolve.Therefore,in addition to seeking to restore the effectiveness of the implementation of tax principles,it is at least as important to promote the evolution of tax systems by resorting to base selection.In this paper,the evolution of tax system is defined as a dynamic process of protecting economic value and reducing information constraints,which is driven by tax base selection and meets three criteria of selection:matching the characteristics of digital economy,income stability,and minimization of distortion effect.According to this,the dominant tax base is the main consumption tax base,neutral tax base and corrective tax base,covering six dominant taxes:terminal sales tax,consumption expenditure tax,cash flow tax,rent adjustment tax,metabolic flow tax and local surtax.Through the creation and implementation of complementary arrangements such as simple registration systems,the dominant tax base and taxes can operate with relatively low information constraints,provide coordinated tax protection for the healthy development of the digital economy,and support a range of important public values,including fiscal autonomy,healthy consumption,environmental protection,transparency,tax citizenship,and tax civilization.The main contribution of this paper is to try to demonstrate the dominant tax base and tax types,and point out the medium and long term goals and directions for the current tax system.