摘要
量能原则是国家构造和完善税收制度的规范性理由。在数字时代之前,为了落实量能原则,国家将“实体存在”作为认定经济社会成员身份的核心标准,并通过居民身份规则、所得来源规则和常设机构规则等规则来判断税收征纳关系是否形成。随着经济的数字化趋势日益显著,以“实体存在”为基础的传统税收制度明显过时,这导致国家无法再按照量能原则对本国的经济社会成员征税。在数字时代,改革传统税收制度,通过“用户参与”概念重建国家和个人之间的关联,是为了重新实现量能原则。有学者根据受益理论质疑“用户参与”概念,是对“用户参与”概念和税法基本原则的双重误读。
Ability to pay principle is the normative reason for the state to construct and improve tax system.Before the digitalization of economy,in order to implement the ability to pay principle,the state took“physical presence”as the core standard of the membership of economic society,and tested tax relationship by using residence rules,source rules and permanent establishment rules.This traditional way is obviously outdated in the digital age and has led to the inability of the state to tax their members of economic society,thus frustrating ability to pay principle.Reforming the traditional tax system in the digital age and rebuilding the nexus between state and individuals though“user participation”concept,is to revive ability to pay principle.Some scholars have tried to challenge“user participation”by following benefit principle,but this is a dual misunderstanding of the concept and basic principles of tax law.
出处
《法制与社会发展》
CSSCI
北大核心
2023年第3期207-224,共18页
Law and Social Development
关键词
量能原则
经济忠诚理论
实体存在
用户参与
数字服务税
双支柱
Ability to Pay Principle
Economic Allegiance Theory
Physical Presence
User Participation
Digital Services Tax
Two-Pillar
作者简介
张牧君,北京大学法学院博士后研究人员。
