摘要
数字经济的加速发展,推动了交易行为的人地物理分离。基于传统经济模式的税收征管机制受到冲击,高净值人群跨境避税行为多发,税收流失现象日益严重。高净值人群利用数字技术手段隐匿收入、模糊征管边界、加快资产跨区流动和进行转让定价,加大了跨境税收征管的难度。我国应正视数字经济对传统税收征管带来的冲击,面对反避税立法不够完善、共同申报准则对反避税作用有限等问题,从深化以数治税、完善反避税法律法规、设置高净值人群专管模式、完善数字经济征管规范等四个方面提高对高净值人群跨境税收的征管能力。
The accelerated development of the digital economy has promoted the physical separation of people and location in transaction behavior.The tax collection and administration mechanism based on the traditional economic model has been impacted.Cross-border tax avoidance behavior among high-income individuals has occurred frequently,and tax losses have become increasingly serious.High-income individuals use digital technology to hide income,blur the boundaries of collection and management,accelerate cross-region flow of assets and perform transfer pricing,making cross-border tax collection and management more difficult.China should face up to the following problems:the impact of the digital economy on traditional tax collection and management,insufficient anti-tax avoidance legislation,and the limited role of common reporting standards in anti-tax avoidance.We should deepen tax governance by numbers,improve anti-tax avoidance laws and regulations,set up special management model for high-income individuals,and improve the standards of tax collection and management of digital economy.
作者
张馨元
田婷
庄婷婷
ZHANG Xin-yuan;TIAN Ting;ZHUANG Ting-ting(School of Taxation,Jilin University of Finance and Economics,Changchun 130117,China;School of Accounting and Finance,Xiamen University Tan Kah Kee College,Zhangzhou 363105,China)
出处
《税务与经济》
CSSCI
北大核心
2023年第6期33-37,共5页
Taxation and Economy
基金
国家社会科学基金重点项目(23BJY030)。
关键词
数字经济
税收征管
高净值人群
反避税
以数治税
Digital Economy
Tax Collection and Management
High-Income Individuals
Anti-Tax Avoidance
Taxation by Numbers
作者简介
张馨元,女,吉林财经大学税务学院讲师,博士;田婷,女,厦门大学嘉庚学院会计与金融学院讲师;庄婷婷,女,厦门大学嘉庚学院会计与金融学院讲师。
