摘要
现代信息网络的建立推动着经济的数字化发展,而涉税经济活动过程中交易方式、交易主体、交易商品或服务的数字化加强了自然人在经济社会发展中的地位和作用,由此税源特征发生了巨大变化,对税务机关的税源管理提出了挑战:自然人的自行申报机制管理范围有限;涉税信息孤岛问题显著;属地管理失效;课税主体和对象模糊;跨国贸易去中心化、去实体化、对数据的依赖性特征显著等。本文基于构建现代化自然人税源管理体系的视角,在深入分析经济数字化和贸易数字化对我国自然人税源管理影响的基础上,提出了推动我国自然人税源管理现代化发展的完善思路:完善自然人纳税申报制度;重塑自然人税源管理结构;建设区块链电子发票平台;建设自然人征收中心;以立法形式完善纳税主体、税务登记、信用管理、信息共享和保护的具体规定;积极适应国际税收秩序重塑、加强国际税收协调;增设“虚拟机构、场所”,扩大“预提所得税”范围。
The establishment of a modern information network promotes the digital development of the economy,and the digitization of transaction methods,transaction subjects,and transaction goods or services in the process of tax-related economic activities strengthens the position and role of natural persons in economic and social develop⁃ment,and thus the great changes of tax sources characteristics have taken place,and it puts forward challenges to the tax source management of tax authorities,including the following aspects:the management scope of self-declara⁃tion mechanism of natural persons is limited;the problem of isolated islands of tax-related information is obvious;the failure of territorial management;the vagueness of tax subjects and objects;the decentralization and de-sub⁃stance of cross-border trade,and the dependence on data is obvious.Based on the perspective of constructing a mod⁃ern tax management system for natural persons,and based on an in-depth analysis of the impact of economic digiti⁃zation and trade digitization on the tax management of natural persons in China,this article proposes sound ideas to promote the modernization of tax management of natural persons in China:Improving the natural person tax declara⁃tion system;reshaping the natural person tax source management structure;building a blockchain electronic invoice platform;building a natural person collection center;improving the specific provisions of taxpayers,tax registration,credit management,information sharing and protection in the form of legislation;actively adapting to the restructur⁃ing of the international tax order and strengthen international tax coordination;adding"virtual institutions and ven⁃ues"and expanding the"withholding Income tax"scope.
作者
曾淇
彭月兰
Zeng Qi;Peng Yuelan
出处
《西南金融》
北大核心
2020年第8期63-76,共14页
Southwest Finance
基金
山西省社会科学院(山西省人民政府发展研究中心)2020年度规划课题青年项目:“数字经济背景下的税收治理问题研究”(项目编号:YWQN202004)。
关键词
经济数字化
数字经济
数字税
税收征管
税源管理
人工智能
跨国税源
国际税收
economic digitization
digital economy
digital tax
tax collection and management
tax source man⁃agement
artificial intelligence
transnational tax sources
international tax
作者简介
曾淇,男,山西财经大学财政与公共经济学院硕士研究生,研究方向:税收理论与政策;彭月兰,女,山西财经大学财政与公共经济学院院长、教授、博士生导师,研究方向:财税理论与政策。
