互联网金融税收优惠政策的博弈分析及其比例检视

张玲南; 邓翔婷; 贺 胜

互联网金融税收优惠政策的博弈分析及其比例检视

引用本文：张玲南,邓翔婷,贺胜.互联网金融税收优惠政策的博弈分析及其比例检视[J].财经理论与实践,2019,(2):155-160

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作者	单位
张玲南,邓翔婷,贺胜	（华南理工大学法学院，广东广州 510006）

中文摘要:“互联网+”大背景下，互联网金融税收优惠政策的推行，不仅助推了该领域的持续发展，更是加快中小微企业转型升级的重要动力。但其作为一种租税特权，对税收公平、税收中性等原则势必造成一定的损害；作为一种资源分配工具，又会造成利益不均衡分配等问题。互联网金融税收优惠政策的顺利推行，需要经过博弈分析的利益检验和比例原则的功能评判，以契合该领域政策推行的目的性、适当性、必要性和均衡性。

中文关键词:互联网金融税收优惠博弈比例原则

Game Analysis and Proportion Examination of Tax Incentives for Internet Finance

Abstract:Under the background of "Internet +", the implementation of Internet financial tax incentives not only boosted the sustainable development in this field, but also accelerated the transformation and upgrading of small- and medium-sized enterprises. However, as a tax privilege, it is bound to cause certain damages to the principles of tax fairness and tax neutrality. As a resource allocation tool, it will also cause problems, such as uneven distribution of interests. The smooth implementation of Internet financial tax incentives requires a game analyzed benefit test and a functional evaluation of the proportional principle to match the purpose, appropriateness, necessity and a balance of policy implementation in this area.

keywords:internet finance tax incentives game principle of proportionality

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