摘要
随着数字经济与数字社会的快速发展,平台经济已成为驱动经济增长的重要引擎,其庞大的交易规模与创新的商业模式为高质量发展注入了新的增长动能。然而,在平台经济快速发展的同时,一些新的税收治理问题相继显现。本文聚焦传统税制框架与数字经济特征的适配性、数字化征管技术的运用效能以及多元主体纳税遵从机制的构建,总结分析我国平台经济税收管理存在的主要问题,并对比分析发达国家平台经济税收管理经验,提出优化我国平台经济税收管理的对策建议,具体包括:强化税源管理,依法从严治税;规范平台企业税收优惠政策;完善平台代扣代缴制度,鼓励委托代征;进一步完善平台企业涉税信息报送制度;强化平台经济税收信用治理,构建精准监管体系;等等。
With the rapid development of the digital economy and digital society,the platform economy has become a key engine driving economic growth.Its massive transaction scale and innovative business models have injected new momentum into high-quality development.However,alongside this rapid growth,new challenges in tax governance have emerged.This paper focuses on the compatibility between traditional tax frameworks and the characteristics of the digital economy,the effectiveness of digital tax administration technologies,and the construction of multi-stakeholder tax compliance mechanisms.It summarizes and analyzes the main issues in China's current tax administration of the platform economy and compares them with the experience of developed countries.Based on this analysis,the paper proposes several policy recommendations for optimizing China's platform economy tax administration,including:strengthening tax source management and enforcement;standardizing tax incentives for platform enterprises;improving the withholding and collection system and encouraging entrusted collection;enhancing tax-related information reporting mechanisms for platform enterprises;and reinforcing tax credit governance to build a precision-based regulatory system.
出处
《国际税收》
北大核心
2025年第7期3-13,共11页
International Taxation In China
关键词
平台经济
税收管理
数字经济
Platform economy
Tax administration
Digital economy
