摘 要

  随着信息技术的加速迭代，人民需求日益多元化，平台经济这一新业态逐渐兴起，直播带货、灵活用工、网络货运等平台飞速发展，为我国经济高质量发展注入新的动能。尽管平台经济拥有巨大的发展潜力，在国民经济占有一定分量比例，但平台经济交易模式的网络化、虚拟化、无边界化等特性，使我国立足于传统经济的税收政策，在平台经济税收治理方面存在一定的滞后性，税务部门对平台征税存在困难，平台经济呈现出滥用发票、纳税主体权利义务不明晰、收入性质模糊等一系列税收失序行为。因此，为保障税收公平，促进平台经济健康有序发展，平台经济税收治理成为备受关注的话题。

  本文旨在探讨平台经济的税收治理问题，期望能够有效解决平台经济存在的相关税制不完善、数据治理能力不匹配、纳税遵从度低等问题。首先，在梳理国内外相关文献的基础上，依托税收经济原则，信息不对称理论、协同治理理论为平台经济税收治理后续研究奠定理论基础。其次，针对平台类型的多样化，本文依据《互联网平台分级分类指南》，选择其中涉税问题最为普遍的网络销售、社交娱乐和生活服务三类平台，分析其收入性质及涉税状况，对比当前税收法律制度与平台经济的匹配程度，找出其税务违规的症结所在。同时，借助网络直播平台和网络货运平台两个典型税务违规案例，从税收法律滞后、税制要素不明晰、纳税技术落后以及纳税遵从度多个维度，对平台经济存在的税收治理问题予以详细探讨。

  基于上述分析，本文结合国外相关国家的实际做法，提出如下建议：为促进平台经济规范发展，防止平台税收流失，针对平台经济中的涉税事项，首先，应明晰税收法律制度中税制要素及税收管辖权等问题，让执法有保障。其次要健全纳税申报、协同共治、信用管理一系列税收治理框架，同时借助区块链技术，提升税源监控能力，提高纳税人遵从度，优化平台经济税收营商环境，从而实现对平台经济的有效税收治理。

关键词：平台经济 税收流失 税收治理

Abstract

      With the acceleration of the iteration of information technology, people's needs are increasingly diversified, and the platform economy, a new form of business, is gradually emerging, and platforms such as live delivery, flexible employment, and network freight are developing rapidly, injecting new momentum into the high-quality development of China's economy. Although the platform economy has huge development potential, occupies a certain proportion in national economy, the network, virtualization, and non-boundary characteristics of platform economic transaction mode make our country based on the traditional economic tax policy, there is a certain lag in tax governance of platform economy, and the tax departments are difficult to levy taxes on platform. The platform economy presents a series of tax disorder behaviors such as abuse of invoices, unclear rights and obligations of tax payers, and ambiguous nature of income. Therefore, in order to ensure tax fairness and promote the healthy and orderly development of platform economy, the tax governance of platform economy has become a topic of great concern.

      This paper aims to explore the tax governance problems of platform economy, hoping to effectively solve the problems of imperfect tax system, mismatch of data governance ability and low tax compliance existing in platform economy. First of all, on the basis of combing the relevant literature at home and abroad, relying on the principles of tax economy, the theory of information asymmetry and the theory of collaborative governance lay the theoretical foundation for the follow-up research of the platform economy tax governance. Secondly, in view of the diversification of platform types, this paper selects three types of platforms with the most common tax-related problems, including online sales, social entertainment and life services, according to the Classification and Classification Guide of Internet Platforms, analyzes their income nature and tax-related status, compares the matching degree between the current tax legal system and the platform economy, and finds out the crux of their tax violations. At the same time, with the help of two typical tax violation cases of network broadcast platform and network freight platform, the current situation of tax governance of platform economy is discussed in detail from multiple dimensions of lagging tax law, unclear tax system elements, backward tax payment technology and tax compliance.

     Based on the above analysis, combined with the actual practices of relevant foreign countries,this paper puts forward the following suggestions: In order to promote the standardized development of platform economy and prevent the loss of platform tax revenue, for the tax-related matters in platform economy, first of all, the tax elements and tax jurisdiction in the tax legal system should be clarified to ensure law enforcement. Secondly, it is necessary to improve a series of tax governance frameworks for tax declaration, cooperative governance and credit management, and at the same time, with the help of blockchain technology, improve the ability to monitor tax sources, optimize the tax business environment of the platform economy, and improve taxpayer compliance, so as to achieve effective tax governance of the platform economy.

Keywords：Platform economy；Tax loss；Tax governance