数字经济时代税收法定原则的 重申及其实现路径

A Restatement of the Legal Principle of Taxationand Its Realization in the Age of Digital Economy

数字经济的勃兴带来了生产要素、交易方式、商业模式等各方面的革新。由于传统经济模式的税法规则难以适应数字经济时代发展的要求,如严格依循现有税法规则,则可能带来财政权益受损、税收征管困难等消极后果。为此,兼顾需要与可能,数字经济时代有必要重申税收法定原则;通过梳理税收法定原则的现代化变迁与我国落实税收法定原则的实践,把握税收法定原则的本质要求;探明数字经济背景下税收法定原则的适用路径并对传统税法规则予以调整;同时,赋予行政机关更大的灵活处理空间,适当加大对地方的赋权,在税收法定原则的指引下实现数字经济税收治理的效能提升。

The development of the digital economy has led to the renewal of factors of production,transaction methods and business models.The rules of tax law,which are based on the traditional economic model,are difficult to meet the needs of the development.Adherence to the existing rules of tax law will lead to damage to fiscal rights and difficulties in tax administration.It is still necessary to adhere to the principle of tax statute in the era of digital economy.Through the evolution of tax statutory history and the practice of implementing tax statutory in China,the essential requirements of tax statutory can be known.Combined with the challenges brought by the digital economy,it explores the path of applying the principle of tax legislation and adjusts the traditional rules of tax law.Giving administrations room for flexibility and more power to localities to realize the effectiveness of tax governance in the digital economy.