摘要
直播带货涉及的税种主要是流转税和所得税,但从政策的顶层设计到具体的税收征管实践都存在税收治理难点,主要表现为税收法律法规滞后于网络直播带货发展,现有的税收征管体系不适应网络直播带货税收征管,监管上仅独立依靠税务部门难以应对网络直播带货涉税需求。依据信息不对称理论,结合当前数字治税理念和智慧税务建设方向,我国首先应从政策层面完善税收立法,做实直播带货税收“共治”基础;其次应从征管层面强化税收管控,做实直播带货“税治”基础;最后应从监管层面加强部门协同,实现直播带货政府网格和税收网格“双网”共治的有机融合。
The types of taxes involved in live promoting are mainly turnover tax and income tax,but there are difficulties in tax governance from the top-level design of policies to the specific tax collection and management practices. The main manifestation is that tax laws and regulations lag behind the development of online live promoting. The current tax collection and management system is not suitable for the tax collection and management of online live promoting,and it is difficult to rely on independent tax authorities to meet the tax-related needs of online live promoting. According to the theory of information asymmetry,combined with the current concept of digital tax governance and the direction of smart tax construction,China should firstly improve tax legislation from the policy level,and lay a solid foundation for the“co-governance”of tax revenue with live promoting;secondly set the basis of“tax governance”for goods delivery;and finally strengthen the coordination of departments from the regulatory level to realize the organic integration of the“dual network”co-governance of the government grid and the tax grid for live promoting.
作者
邓学飞
孟新华
吕敏
DENG Xue-fei;MENG Xing-hua;LüMin(Shandong Provincial Taxation Bureau,State Administration of Taxation,Jinan 250000,China;Weihai Taxation Bureau,State Administration of Taxation,Weihai 254200,China;Jilin University of Finance and Economics,Changchun 130117,China)
出处
《税务与经济》
CSSCI
北大核心
2022年第5期45-52,共8页
Taxation and Economy
基金
国家税务总局山东省税务局税收科学研究所2022年度课题(SDSW-KY-2022-001-003)。
关键词
平台经济
直播带货
税收治理
platform economy
live promoting
tax governance
