數字經濟對稅收的影響?

　　Digital economy's influence on the tax?

　　是不是該對數字經濟交稅

　　Should pay tax on digital economy

　　關于是不是應當對數字經濟交稅的疑問，最早可溯源到是不是應當對電子商務交稅。濟南代辦公司注冊

　　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

　　顯然，從國內外的實踐看，假定世界各國沒有給電子商務供給如此寬松的空間，當然也就不會構成今日世界數字經濟開展的格局。可是，從國內的交稅環境看，假定電子商務不需交稅或者征收辦理過于寬松，其必然會致使不公平，實體經濟由于承受了相對更多的稅收本錢而構成競賽上的下風，終究走向被篩選之路。如今，中國的商業環境中這種現象是存在的，當然，實體經濟受到的沖擊還源于稅收以外的例如鋪租、人工等運營本錢的壓力。理論上講，無論是何種商業形式，關于一樣的應稅項目應當征收一樣的稅收，這么才干完成稅收的橫向公平。

　　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.

　　從世界的交稅環境看，跨境電子商務的交稅疑問，一直是世界稅收中的熱點。依據經合安排(OECD)的陳述，跨境交易中一般選用花費地準則去交稅，以防止世界重復交稅。可是，這一準則使用于電子商務的交稅時則較為艱難。由于，一方面交易的流向需求進行物理跟蹤有必定的難度;另一方面海關無法承認有些的出口，難以免稅，一樣也難以對其在進口時交稅。今年在杭州舉行的G20峰會提出了全球數字經濟的開展理念，經過了《G20數字經濟開展與協作建議》，進一步重視數字經濟對商業形式的影響，跨國公司全球價值鏈的整合，以及其對稅基腐蝕及贏利搬運的影響。

　　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，將來隨著數字經濟的進一步開展，業態方法更為復雜，怎么使其與實體經濟完成公平稅負是一個值得討論的疑問。但筆者以為，數字經濟開展的趨勢逐步由新生事物成為常態時，假如拋棄對其交稅，除了公平疑問外，將對一國的稅收收入構成極大的丟失，所以，應當堅持遍及征收的準則。

　　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.

　　怎么對數字經濟進行交稅

　　How to the digital economy to pay tax

　　數字經濟的內在顯然逾越了電子商務及互聯網自身，將來在醫療、金融、交通、教育、公共安全、零售、商業服務等職業將會使用更多的人工智能，用以推進數字經濟進一步深化。在這么的布景下交稅，關于稅務機關來說是一個全新的應戰。國家稅務總局所努力推進的《互聯網+稅收舉動計劃》在公布的當時很多交稅人以為目標有些悠遠，可是一年過去以后，人們恍然發現并非遙不行及，而是步伐要趕上數字經濟仍需快馬加鞭。這便是數字經濟的年代，瞬息萬變。

　　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.

　　筆者以為，《互聯網+稅收舉動計劃》至少在征管形式上有重大突破。如今，有更多的集團公司在跨區域運營時選用了集團稅控一體化，以此實如今銷項稅額上用同一交稅主體在不一樣區域經過稅控一體化的設備完成了開具發票及數據的歸集。而進項稅金則經過網絡的認證方法，完成了集團跨區域運營中的不一樣分支機構在抵扣事項上的主動匯總。將來數字經濟交稅主體的虛擬化一樣面臨著跨區域交稅，乃至是跨國界交稅的艱難。而集團稅控一體化在不一樣物理地址下同一交稅主體聚集的探究，應當給將來對數字經濟交稅供給必定的學習含義。將來在交稅上并不該重視其物理地址在哪里，而應重視的是其交稅主體的身份，同一交稅主體全球收入應當能夠主動進行信息的歸集。

　　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.

　　當然，數字經濟一方面臨稅收的征收辦理提出應戰，而另一方面數字經濟的開展又惠及了更多的交稅人，借用領先的手法進步了征管功率，降低了稅收的遵照本錢。以辦稅為例，如今交稅人耗費了很多的時刻在到稅務局去辦稅、咨詢各種疑問、填寫各種的交稅申報表。將來數字經濟中的人工智能環節完全能夠有用解決以上疑問。既然咱們能夠研宣布無人駕駛轎車，咱們為啥就不能研宣布無人辦稅大廳呢?省去在稅務局辦稅大廳等候的時刻，在某種含義上便減少了交稅人機會本錢的丟失。濟南代辦公司注冊

　　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

　　再如眾多的稅務疑問，交稅人常常要花費很多的人力物力去咨詢各種的中介機構或稅務機關。假定有了人工智能后，或許幾分鐘便可解決這些疑問。

　　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.

　　數字經濟所帶來的在功率上的進步將惠及更多的交稅人。

　　Digital economy progress in the power of the people to pay taxes will benefit more.

　　數字經濟對稅制會發生怎么影響

　　Digital economy impact of tax system will happen

　　在流轉稅范疇，增值稅是如今世界各國最為廣泛選用的稅種，OECD的數據顯現，有160個國家選用增值稅。由于增值稅環環抵扣，其減少了重復交稅，并鼓舞專業分工。可是，數字經濟的開展對增值稅的應戰在于，很多的進項由于并不具有實體而無法進行計算及抵扣。顯然，無法抵扣進項的增值稅準則不能稱之為真實含義上的增值稅。因而，并不掃除當數字經濟開展到必定的程度，復雜的增值稅抵扣計稅方法會回歸到簡略的花費課稅，例如美國的零售稅，也是對終究花費者的交稅，但僅僅在最終的花費環節征收，免去了重重抵扣的繁瑣。

　　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.

　　當然，如今的中國數字經濟僅在開展期間，咱們不光無法拋棄實體經濟，乃至還寄希望于經過數字經濟去推進物流、制作、信息技能等多個實體經濟職業的開展。因而，就實際的交稅環境而言，增值稅仍然為更適合中國的對貨品及勞務課稅的稅種，由于各種的進項均能夠有形地存在，用以進行增值稅的抵扣。可是，數字經濟的迅速開展，技能及人力資本在其中表現越來越為重要的效果，需求咱們重新去審視數字經濟的本錢構成以及其是不是能構成完好的增值稅抵扣鏈條，用以推進現代化的流轉稅準則的開展。

　　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.

　　濟南代辦公司注冊:http://www.chnew.cn/