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,virtualiz...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.In response to these challenges,tax law systems tailored to new business models should be established,adhering to the guiding principles of balancing tax eficiency 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.展开更多
基金a mid-term output of the major project of the National Social Science Fund,entitled Research on Chinas International Anti-Tax Avoidance Legislation in the Eraof Code(Project Number:23AFX025).
文摘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.In response to these challenges,tax law systems tailored to new business models should be established,adhering to the guiding principles of balancing tax eficiency 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.
