数字经济时代区域税收失衡的矫正：基于税权纵向配置视角

Correction of Imbalanced Regional Taxation in the Era of the Digital Economy: Based on the Perspective of Vertical Allocation of Taxation Powers

《上海财经大学学报》2023年25卷第1期 页码：108 - 123 online：2023年2月1日

作者

中：李蕊1, 李佩璇2

英：Li Rui1, Li Peixuan2

作者单位：1.中国政法大学 民商经济法学院, 北京 100088; 2.中国政法大学 中欧法学院, 北京 102249

摘要及关键词

摘要：数字经济因其虚拟性、非中介化、崭新的价值创造模式等特点与传统税收治理体系不适配，使得区域税收分配失衡问题日益凸显，地区间经济发展差距愈发扩大，这不仅与共同富裕的时代要求背道而驰，而且不利于全国统一大市场的建设。如何应对数字经济带来的挑战成为国内税收法律治理难题。综观域外，同为数字大国的美国率先探索各州税收利益衡平，Wayfair案及各州立法尝试为我国国内税收治理提供参考范式。回观国内，税权纵向配置作为决定税收分配体系的关键因素，是数字经济税收法律治理的核心。文章通过厘清数字经济时代税权纵向配置因何导致区域税收失衡，借鉴美国经验，试图构建与国内数字经济发展相适配的税权纵向配置体系，以发挥其矫正功能，实现区域数字经济税收分配纠偏，促进数字经济有序发展。

关键词：数字经济；区域税收失衡；税权纵向配置；国内税收治理

Summary: The digital economy has such characteristics as virtuality, disintermediation, and brand-new value-creating models. As a result, it does fit the traditional tax governance system, leading to an increasingly prominent problem with imbalanced regional taxation. This phenomenon not only runs counter to the current requirement of common prosperity, but also is conducive to the construction of the unified national market. In the era of the digital economy, how to further optimize the tax structure to address the challenges brought about by new development patterns has become a difficult issue in domestic tax law governance. As the core of the tax governance system, the effective allocation of taxation powers profoundly affects the solution of many tax dilemmas. Especially, the vertical allocation of taxation powers would determine the operation of the local tax system. Taking the vertical allocation of taxation powers as a starting point, this paper tries to further clarify why the vertical allocation of tax powers has led to imbalanced regional taxation in the digital economy. By drawing on the experience of the United States, this paper attempts to forge a system of vertical allocation of taxation powers adaptive to the development of the Chinese digital economy, so as to play its rectification functions and realize the correction of imbalanced regional taxation in the digital economy. The essential reason for imbalanced regional taxation lies in the unreasonable vertical allocation of traditional taxation powers such as the narrowed definition rules for tax collection and management power, the abuse of the power to formulate tax preferential policies, and the rigidity of tax revenue distribution systems. It leads that the less-developed regions in the digital economy have fallen into double troubles: eroded tax bases and unfair sharing of taxes. Optimized vertical allocation of taxation powers is a realistic and feasible path to correct imbalanced regional taxation. The openness of the digital economy requires that tax rules be gradually moved out of the closed system, and a moderate decentralization in the vertical allocation of taxation powers is the key to achieve effective governance. In the United States, its different states have taken the lead in exploring interstate tax benefit equalization based on tax autonomy, due to a more decentralized vertical allocation of taxation powers. The Wayfair case and the legislation attempts by different states provide a reference paradigm for China’s domestic tax governance. We may effectively correct imbalanced regional taxation and promote the orderly development of the digital economy by taking the following measures: Reconstruct the allocation system of tax collection and management power to mitigate the negative externality impact on local finance caused by tax-base erosion and profit shifting at the level of institutional supply; standardize the operation of local tax-preferential policy formulation power to enhance the inter-regional allocation efficiency between digital and market resources; construct a vertical allocation system of taxation powers that adapts to the development of the digital economy, and give full consideration to the differences in tax endowments to ensure the realization of substantive justice; and appropriately expand local tax legislation power to promote the active participation of local governments in the tax governance of the digital economy.

Key words:digital economy; imbalanced regional taxation; vertical allocation of taxation powers; domestic tax governance

其他信息

DOI：10.16538/j.cnki.jsufe.2023.01.008

收稿日期：2022-09-07

基金项目：国家社会科学基金一般项目“我国粮食安全保障法治化的困境与克服研究”（21BFX110）；2021年重庆市教育委员会人文社会科学重点研究基地重庆邮电大学网络社会发展问题研究中心项目“数字经济税基侵蚀与利润转移问题的法律研究”（21SKJD062）

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