Cui Xiaojing
In today’s China, new business models represented by the sharing economy and platform economy are thriving and have become an important part of economic development. However, the high degree of digitization, virtualization, and diversification of transaction models in these new business models are profoundly transforming the traditional economic operation logic, posing challenges to the substantive and administrative systems of the current income tax law, as well as structural impacts to the tax system caused by industrial automation. This urgently requires corresponding adjustments to the tax system structure. I n response to these challenges, tax law systems tailored to new business models should be established, adhering to the guiding principles of balancing tax efficiency and tax equity, managing the relationship between the responsiveness and stability of tax laws, and coordinating domestic tax laws with international tax reforms. In terms of specific implementation pathways, measures should be formulated for improving the tax law system, including refining substantive tax systems and tax administration systems that align with new business models, and rationally addressing the structural challenges posed by new business models to tax revenue, to promote the healthy development of new business models within the framework of the rule of law.
内容提要 当今中国，以共享经济、平台经济为代表的新业态蓬勃发展，成为经济发展的重要部分。然而，新业态的高度数字化、虚拟化以及交易模式的多样化正深刻变革着传统经济运行逻辑，给现行所得税法的实体制度和征管制度带来了诸多挑战。同时，产业自动化对税收体系具有结构性冲击，迫切要求对税制结构进行相应调整。针对这些挑战，中国应当构建适配新业态的税收法律制度，兼顾税收效率与税收公平，妥善处理税法回应性与稳定性的关系，统筹协调国内税法与国际税改。在此基础上，中国完善税收法律制度的具体实施路径，应包括完善同新业态相适应的税收实体制度和税收征管制度，及理性应对新业态对税收收入的结构性挑战，以促进新业态在法治轨道上健康发展。