摘要
经济数字化和经济金融化从根本上颠覆了传统经济的基本特征,使经济运行从实体状态逐步转向虚拟状态,风险与不确定性大大增加,进而对工业经济时代构建的税制理论提出了挑战。税制面临的挑战主要包括纳税主体模糊化、计税依据不确定、纳税时点和环节难以确认及税收征管难度加大等问题。在经济数字化和经济金融化时代,需要以降低不确定性和增强金融税制的弹性为着眼点,对金融税制要素进行再设计,包括:构建以自然人为纳税人主体的税制体系,征税环节逐步转向价值实现环节,完善金融资产公允价值计量机制、明确计税依据,结合交易发生与收入实现、区别确认纳税义务时间以及利用大数据提升税收征管的确定性。
The digitization and financialization of the economy have fundamentally overturned the basic characteristics of the traditional economy, gradually shifted the economic operations from the physical state to the virtual state, greatly increased the risks and uncertainties of economy, and thus posed new challenges to the taxation theory established in the industrial economy era. The challenges faced by the financial tax system mainly include the ambiguity of taxpayers, uncertainty of taxation basis, difficulty in identifying the time point and link of tax payment, and increasing difficulties in tax collection and management. In the era of digitalization and financialization of the economy, it is necessary to redesign the elements of the financial tax system with the focus on reducing uncertainty and enhancing the flexibility of tax rules, including: building a tax system taking natural persons as the main taxpayers;gradually shifting the tax link to value realization;improving the fair value measurement mechanism of financial assets and clarifying the taxation basis;combining the principles of transaction occurrence and income realization to distinguish the time when the tax liability occurs;and using big data to enhance the certainty of tax collection and administration.
作者
刘尚希
梁季
施文泼
Liu Shangxi;Liang Ji;Shi Wenpo
出处
《财政科学》
CSSCI
2021年第11期5-11,共7页
Fiscal Science
关键词
经济金融化
经济数字化
金融税制
Financialization of Economy
Digitalization of Economy
Financial Tax System
