数字经济转型与税制结构变动被引量：32

The Transformation of Digital Economy and the Change of Tax Structure

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摘要税收制度总是与经济社会形态相适应,课征税收总是遵循普遍征收、社会公平、简便易行的基本原则,征税对象的选择往往针对特定经济社会形态下价值创造的主体部门和主体要素,并综合考虑征管成本因素。随着数字技术的快速发展、突破,数据作为新生产要素,正在成为价值创造的新来源。部分行业的需求呈现个性化、非标准化特征,工业社会"企业+雇员"的要素合约形态可能被基于数字技术的短期市场交易契约替代,企业组织形态不再是最节省交易成本的生产方式。经济社会运行领域的这些新变化必然会推动税制体系变革:数据流转课税将成为新税种,个人所得税比重会不断上升,增值税等传统流转税比重趋于下降。为了更好地阐述上述逻辑,本文构建了税制结构演变的理论模型,对论点作了简要论证。 The tax system always adapts to the economic and social forms,and the tax collection always follows the basic principles of universal collection,social fairness,and simplicity.The selection of tax objects is often aimed at the main departments and elements of value creation under the specific economic and social forms,and the cost of collection and management is considered comprehensively.With the rapid development and breakthrough of digital technology,data,as a new factor of production,is becoming a new source of value creation.The demand of some industries is personalized and non-standard.The factor contract form of"enterprise+employee"in the industrial society may be replaced by the short-term market transaction contract based on digital technology,and the enterprise organization form is no longer the most cost-effective mode of production.These new changes in the field of economic and social operation will inevitably promote the reform of the tax system:Data turnover tax will become new taxes,and the proportion of personal income tax will continue to rise and the proportion of traditional turnover tax such as value-added tax tends to decline.In order to better explain the above logic,this paper constructs a theoretical model of the evolution of the tax system structure and makes a brief demonstration of the argument.

作者蒋震苏京春杨金亮 JIANG Zhen;SU Jingchun;YANG Jinliang(Chinese Academy of Social Sciences,Beijing,China;Chinese Academy of Fiscal Sciences,Beijing,China;State Taxation Administration,Beijing,China)

机构地区中国社会科学院财经战略研究院中国财政科学研究院国家税务总局

出处《经济学动态》 CSSCI 北大核心 2021年第5期115-128,共14页 Economic Perspectives

基金国家社会科学基金重点项目“完善直接税制度并提高其比重研究”(20AJY021) 中国社会科学院财经战略研究院创新工程A类项目“加快建立现代财政制度研究”(2018CJY01-A002)

关键词数字经济企业组织形态交易成本税制结构数据流转税 Digital Economy Organizational Form of Enterprises Transaction Cost Tax Structure Data Turnover Tax

分类号 F812.42 [经济管理—财政学]

作者简介蒋震,中国社会科学院财经战略研究院,邮政编码:100006,电子邮箱:jiangzhen@cass.org.cn;苏京春,中国财政科学研究院,邮政编码:100142,电子邮箱:158896395@qq.com;杨金亮,国家税务总局,邮政编码:100053,电子邮箱:yangjinliang@chinatax.gov.cn。