共享经济税收管理的国际比较研究
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摘要
共享经济的发展在为经济和就业创造活力的同时,也对税收管理带来很大的挑战。由于共享经济商业模式与传统经济有很大不同,参与者的纳税义务不明确、纳税意识淡薄,致使税务机关无法掌握全面的共享交易信息,大量的线上交易也引发了税收管辖权问题。本文对目前各国出台的有关共享经济税收管理的措施进行了全面的介绍与分析,并结合我国共享经济的实际发展现状,从打造"互联网+税务"行动计划升级版、加强互联网平台治理、推进以信用为载体的新型监管机制、完善多边情报交换与征管互助机制四个方面提出有针对性的建议。
The development of the sharing economy creates vitality and provides employment opportunities for the economy,but it also poses great challenges to tax administration. Since the sharing economic business model is very different from the traditional economy, the participants' tax obligations are not clear, taxation awareness is weak, the tax authorities cannot grasp the comprehensive sharing transaction information, and a large number of online transactions also trigger tax jurisdiction issues. This paper gives a comprehensive introduction and analysis of the current tax administration measures for the sharing economy introduced by various countries. On this basis, the paper proposes targeted recommendations from four aspects in light of the development status of the shared economy in China, namely: creating an upgraded version of the "Internet plus Taxation" action plan; strengthening the governance of the Internet platform; promoting a new type of credit-based regulatory mechanisms; and improving the multilateral information exchange and the mechanism of the multilateral convention on mutual administrative assistance.
The development of the sharing economy creates vitality and provides employment opportunities for the economy,but it also poses great challenges to tax administration. Since the sharing economic business model is very different from the traditional economy, the participants' tax obligations are not clear, taxation awareness is weak, the tax authorities cannot grasp the comprehensive sharing transaction information, and a large number of online transactions also trigger tax jurisdiction issues. This paper gives a comprehensive introduction and analysis of the current tax administration measures for the sharing economy introduced by various countries. On this basis, the paper proposes targeted recommendations from four aspects in light of the development status of the shared economy in China, namely: creating an upgraded version of the "Internet plus Taxation" action plan; strengthening the governance of the Internet platform; promoting a new type of credit-based regulatory mechanisms; and improving the multilateral information exchange and the mechanism of the multilateral convention on mutual administrative assistance.
引文
[1]周克清，李霞.平台经济下的税收治理体系创新[J].税务研究，2018(12).
[2]陈宇，李锐.我国分享经济税收问题研究[J].中央财经大学学报，2017(8).
[3]许建辉.共享经济模式下的税收征管研究—以交通出行领域为例[J].现代营销(经营版)，2019(1).
[4]陈筠，傅彤，许昕羽.源泉扣缴税收征管模式在电子商务中的应用初探[J].税务研究，2019(2).
[5]王远伟.对共享经济涉税问题探究[J].税务研究，2018(6).
(1)在一些国家也被称作协作经济(Collaborative economy)或零工经济。
(2)(3)(4)OECD.The Sharing and Gig Economy:Effective Taxation of Platform Sellers[EB/OL].(2019-03-28)[2019-06-03].http://www.oecd.org/tax/administration/leading-global-tax-administrations-agree-collective-actions-on-tax-certainty-co-operation-and-digital-transformation.htm.
(1)孙杰.一年7.6亿人参与,共享经济有多好?答案在这里[N].北京日报,2019-03-01.
(2)从市场结构看,生活服务、生产能力、交通出行三个领域共享经济交易规模位居前三,分别为15 894亿元、8 236亿元和2 478亿元。参见:信息化和产业发展部.国家信息中心发布《中国共享经济发展年度报告(2019)》[EB/OL].(2019-03-01)[2019-06-03].http://www.sic.gov.cn/News/568/9906.htm.
(3)例如欧盟的《一般数据保护法案》。
(1)Hadoop和Graphx均为分布式数据处理工具。
(2)OECD.The Sharing and Gig Economy:Effective Taxation of Platform Sellers[EB/OL].(2019-03-28)[2019-06-03].http://www.oecd.org/tax/administration/leading-global-tax-administrations-agree-collective-actions-on-tax-certainty-co-operation-and-digitaltransformation.htm.
(3)General Data Protection Regulation(GDPR),2016年欧洲议会投票通过,用于统一欧盟成员国关于数据保护的法律法规。
[2]陈宇，李锐.我国分享经济税收问题研究[J].中央财经大学学报，2017(8).
[3]许建辉.共享经济模式下的税收征管研究—以交通出行领域为例[J].现代营销(经营版)，2019(1).
[4]陈筠，傅彤，许昕羽.源泉扣缴税收征管模式在电子商务中的应用初探[J].税务研究，2019(2).
[5]王远伟.对共享经济涉税问题探究[J].税务研究，2018(6).
(1)在一些国家也被称作协作经济(Collaborative economy)或零工经济。
(2)(3)(4)OECD.The Sharing and Gig Economy:Effective Taxation of Platform Sellers[EB/OL].(2019-03-28)[2019-06-03].http://www.oecd.org/tax/administration/leading-global-tax-administrations-agree-collective-actions-on-tax-certainty-co-operation-and-digital-transformation.htm.
(1)孙杰.一年7.6亿人参与,共享经济有多好?答案在这里[N].北京日报,2019-03-01.
(2)从市场结构看,生活服务、生产能力、交通出行三个领域共享经济交易规模位居前三,分别为15 894亿元、8 236亿元和2 478亿元。参见:信息化和产业发展部.国家信息中心发布《中国共享经济发展年度报告(2019)》[EB/OL].(2019-03-01)[2019-06-03].http://www.sic.gov.cn/News/568/9906.htm.
(3)例如欧盟的《一般数据保护法案》。
(1)Hadoop和Graphx均为分布式数据处理工具。
(2)OECD.The Sharing and Gig Economy:Effective Taxation of Platform Sellers[EB/OL].(2019-03-28)[2019-06-03].http://www.oecd.org/tax/administration/leading-global-tax-administrations-agree-collective-actions-on-tax-certainty-co-operation-and-digitaltransformation.htm.
(3)General Data Protection Regulation(GDPR),2016年欧洲议会投票通过,用于统一欧盟成员国关于数据保护的法律法规。