摘要
数字经济背景下,互联网零工经济催生出新的劳动投入方式,对现有税收理论与税收治理实践的创新提出了新要求。零工经济改变了生产关系,依托数据要素嵌入国民收入循环,并在一定程度上丰富了劳动关系的类型。本文结合互联网零工经济的运行机制,深入考察其税收治理逻辑,认为在互联网零工经济背景下,应从搭建完善的自然人税收治理体系、平衡地区间税收利益、把握税收立法规划、强化互联网零工平台税收协同义务等方面前瞻性构建税收治理框架,为互联网零工经济的可持续发展创造稳定的税收治理环境。
Under the background of digital economy,the new pattern of labor input spawned by the internet gig economy puts forward new requirements for the innovation of tax theory and tax governance practice.The gig economy has changed the production relationship.Relying on the data elements embedded into the national income cycle,it has enriched the types of labor relations to a certain extent.Combined with the operation mechanism of the internet gig economy,this paper deeply investigates its logic of tax administration,and holds that under the background of the internet gig economy,we should build a forward-looking tax governance framework from the aspects of building a perfect tax governance system for natural persons,balancing tax interests between regions,grasping tax legislative planning,and strengthening the tax coordination obligations of the internet odd job platform,and create a stable tax administration environment for the sustainable development of the internet gig economy.
作者
孙正
杨素
霍富迎
Sun Zheng;Yang Su;Huo Fuying
出处
《财政研究》
CSSCI
北大核心
2022年第2期118-128,F0003,共12页
Public Finance Research
基金
国家自然科学基金项目“‘营改增’对生产性服务业与制造业协同融合的影响效应研究”(71903143)
中国科学技术协会2021年度高端科技创新智库青年项目“数字经济背景下的税收治理现代化研究”(2021ZZZLFZB1207089)。
关键词
零工经济
税收治理
自然人税收
以数治税
Gig Economy
Tax Administration
Natural Person Tax
Managing Taxes with Data
