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数字经济对税收的影响?
Digital economy's influence on the tax?
是不是该对数字经济交税
Should pay tax on digital economy
关于是不是应当对数字经济交税的疑问，最早可溯源到是不是应当对电子商务交税。济南代办公司注册
About whether should pay tax questions of digital economy, is the earliest can be traced back to should pay tax to the electronic commerce. Jinan company registration agents
显然，从国内外的实践看，假定世界各国没有给电子商务供给如此宽松的空间，当然也就不会构成今日世界数字经济开展的格局。可是，从国内的交税环境看，假定电子商务不需交税或者征收办理过于宽松，其必然会致使不公平，实体经济由于承受了相对更多的税收本钱而构成竞赛上的下风，终究走向被筛选之路。如今，中国的商业环境中这种现象是存在的，当然，实体经济受到的冲击还源于税收以外的例如铺租、人工等运营本钱的压力。理论上讲，无论是何种商业形式，关于一样的应税项目应当征收一样的税收，这么才干完成税收的横向公平。
Obviously, from the practice of domestic and foreign, assume that all countries in the world not so easy to e-commerce supply of space, of course also won't form the pattern of the digital economy in the world today. But, looking from the domestic tax environment, assume that the electronic commerce does not need to pay tax or levy is dealt with too loose, it will inevitably cause unfair, because the real economy suffered relatively more taxes lee on capital, constitute competition, eventually to be screened. Today, China's business environment is the phenomenon exist, of course, the real economy impact also comes from outside such as shop rent tax, such as human capital operating pressure. Theoretically, whatever the commercial form, about the same taxable items shall impose the same tax, so talent complete tax lateral fair.
从世界的交税环境看，跨境电子商务的交税疑问，一直是世界税收中的热点。依据经合安排(OECD)的陈述，跨境交易中一般选用花费地准则去交税，以防止世界重复交税。可是，这一准则使用于电子商务的交税时则较为艰难。由于，一方面交易的流向需求进行物理跟踪有必定的难度;另一方面海关无法承认有些的出口，难以免税，一样也难以对其在进口时交税。今年在杭州举行的G20峰会提出了全球数字经济的开展理念，经过了《G20数字经济开展与协作建议》，进一步重视数字经济对商业形式的影响，跨国公司全球价值链的整合，以及其对税基腐蚀及赢利搬运的影响。
Look from the tax environment, cross-border e-commerce tax question, is always the hotspot of tax in the world. Based on economic cooperation arrangement (OECD) statement, cross-border transactions in general selection cost standards to pay tax, in order to prevent the repeat taxes in the world. However, the criteria used in electronic commerce tax is more difficult. Because, on the one hand, the flow of trading requirements in terms of physical the difficulty of tracing a must; On the other hand, the customs can't admitted that some exports, tax exemption, as also the hard when import tax. This year in hangzhou at the G20 summit is proposed to carry out the concept of global digital economy, after the G20 digital economy develop and cooperation proposals, further attaches great importance to the digital economy influence on commercial form, multinational company's global value chain integration, and its influence on tax base corrosion and profit handling.
所以，将来随着数字经济的进一步开展，业态方法更为复杂，怎么使其与实体经济完成公平税负是一个值得讨论的疑问。但笔者以为，数字经济开展的趋势逐步由新生事物成为常态时，假如抛弃对其交税，除了公平疑问外，将对一国的税收收入构成极大的丢失，所以，应当坚持遍及征收的准则。
So, with the further development of digital economy, in the future business mode method is more complex, how to make it complete the fair tax burden and the real economy is a question worth discussing. But the author thought that the trend of the digital economy develop gradually by the new things become the norm, if abandoned to pay tax, in addition to the fair question, will pose a big loss of tax revenue of a country, so, should insist throughout a criterion.
怎么对数字经济进行交税
How to the digital economy to pay tax
数字经济的内在显然逾越了电子商务及互联网自身，将来在医疗、金融、交通、教育、公共安全、零售、商业服务等职业将会使用更多的人工智能，用以推进数字经济进一步深化。在这么的布景下交税，关于税务机关来说是一个全新的应战。国家税务总局所努力推进的《互联网+税收举动计划》在公布的当时很多交税人以为目标有些悠远，可是一年过去以后，人们恍然发现并非遥不行及，而是步伐要赶上数字经济仍需快马加鞭。这便是数字经济的年代，瞬息万变。
Digital economy of the inner obviously exceeds the e-commerce and the Internet itself, in the future in the medical, financial, transportation, education, public safety, retail, business services, such as professional will use more of the artificial intelligence, to promote the digital economy further. Under the setting of this pay tax, is a new battle about the tax authority. Pushing by the state administration of taxation "Internet + tax action plan" was published in many tax people think target some distant, but a year later, not people suddenly found not far away, but still need to work fast pace to catch up with the digital economy. This is the age of the digital economy, rapidly changing.
笔者以为，《互联网+税收举动计划》至少在征管形式上有重大突破。如今，有更多的集团公司在跨区域运营时选用了集团税控一体化，以此实如今销项税额上用同一交税主体在不一样区域经过税控一体化的设备完成了开具发票及数据的归集。而进项税金则经过网络的认证方法，完成了集团跨区域运营中的不一样分支机构在抵扣事项上的主动汇总。将来数字经济交税主体的虚拟化一样面临着跨区域交税，乃至是跨国界交税的艰难。而集团税控一体化在不一样物理地址下同一交税主体聚集的探究，应当给将来对数字经济交税供给必定的学习含义。将来在交税上并不该重视其物理地址在哪里，而应重视的是其交税主体的身份，同一交税主体全球收入应当能够主动进行信息的归集。
The author thought that the Internet + tax action plan for at least a major breakthrough in the collection form. Today, there are more group of companies in the group at the beginning of cross-regional operation fiscal integration, to real output tax now with the same pay tax on the main body in different areas through fiscal integration equipment completed invoice and data collection. The income tax is through the network authentication method, completed the group cross-regional operation in different branches in the deductible items summary actively. Virtualization of digital economy in the future tax subject facing the same across regions pay tax, or even difficult cross-border tax. And group fiscal integration under different physical address the same tax main body gathered to explore, shall be given to the future of digital economy must pay tax supply meaning of learning. On taxes in the future is not where it attaches great importance to its physical address, and should pay attention to its tax main body status, the same tax subject global income should be able to take the initiative to make information collection.
当然，数字经济一方面临税收的征收办理提出应战，而另一方面数字经济的开展又惠及了更多的交税人，借用领先的手法进步了征管功率，降低了税收的遵照本钱。以办税为例，如今交税人耗费了很多的时刻在到税务局去办税、咨询各种疑问、填写各种的交税申报表。将来数字经济中的人工智能环节完全能够有用解决以上疑问。既然咱们能够研宣布无人驾驶轿车，咱们为啥就不能研宣布无人办税大厅呢?省去在税务局办税大厅等候的时刻，在某种含义上便减少了交税人机会本钱的丢失。济南代办公司注册
Digital economy, of course, one side facing tax levied for battle is put forward, and on the other hand the development of the digital economy benefit more tax, borrow the leading technique progress of the collection and administration power, reduce the tax according to the capital. In tax, for example, now pay tax people spent a lot of time on tax revenue, consulting all kinds of questions, fill in all kinds of tax returns. The future of artificial intelligence in digital economy link completely can be useful to solve the above questions. Now that we can research announced driverless cars, let's why no one cannot grind announced tax service hall? Save in the revenue tax service hall waiting for the moment, and he reduced taxes in some meaning opportunity loss of capital. Jinan company registration agents
再如众多的税务疑问，交税人常常要花费很多的人力物力去咨询各种的中介机构或税务机关。假定有了人工智能后，或许几分钟便可解决这些疑问。
To numerous tax questions, such as tax people often spend a lot of manpower material resources to consult a variety of intermediary institutions or the tax authority. Suppose there are artificial intelligence, maybe a few minutes can solve these questions.
数字经济所带来的在功率上的进步将惠及更多的交税人。
Digital economy progress in the power of the people to pay taxes will benefit more.
数字经济对税制会发生怎么影响
Digital economy impact of tax system will happen
在流转税范畴，增值税是如今世界各国最为广泛选用的税种，OECD的数据显现，有160个国家选用增值税。由于增值税环环抵扣，其减少了重复交税，并鼓舞专业分工。可是，数字经济的开展对增值税的应战在于，很多的进项由于并不具有实体而无法进行计算及抵扣。显然，无法抵扣进项的增值税准则不能称之为真实含义上的增值税。因而，并不扫除当数字经济开展到必定的程度，复杂的增值税抵扣计税方法会回归到简略的花费课税，例如美国的零售税，也是对终究花费者的交税，但仅仅在最终的花费环节征收，免去了重重抵扣的繁琐。
In the turnover tax category, value added tax is now the world's most widely chosen taxes, OECD data show that there are 160 countries choose the VAT. Due to the inside of value added tax deduction, it reduced the repeat pay tax, and professional division of labor. However, the development of the digital economy of the VAT and battle is that input because does not have a lot of entities to be calculated and deduction. Clearly, cannot input VAT deduction standards cannot be called the real meaning of value added tax. , therefore, not clear when the extent of the digital economy must carry out to, complex VAT tax deductible tax will return to the cost of the brief, a sales tax in the United States, for example, is to eventually take pay tax, but only at the cost of the final link, dispense with the deduction of red tape.
当然，如今的中国数字经济仅在开展期间，咱们不光无法抛弃实体经济，乃至还寄希望于经过数字经济去推进物流、制作、信息技能等多个实体经济职业的开展。因而，就实际的交税环境而言，增值税仍然为更适合中国的对货品及劳务课税的税种，由于各种的进项均能够有形地存在，用以进行增值税的抵扣。可是，数字经济的迅速开展，技能及人力资本在其中表现越来越为重要的效果，需求咱们重新去审视数字经济的本钱构成以及其是不是能构成完好的增值税抵扣链条，用以推进现代化的流转税准则的开展。
Now, of course, only during the conduct of China's digital economy, we not only can't abandon the real economy, and also hope that through the digital economy to promote logistics, production, information skills, and other professional entity economy development. , therefore, in terms of the actual tax environment, still is more suitable for China's VAT on goods and services tax categories of taxes, because of various input can exist without a tangible, for VAT deduction. Digital economy rapid development, however, skills, and the effect of human capital in which performance is more and more important, the demand for us to rethink the capital compositions of the digital economy and whether it can constitute perfect VAT deduction chain, to promote the tax rules of modern development.