互联网金融税收优惠政策的博弈分析及其比例检视
    点此下载全文
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
摘要点击次数: 50
全文下载次数: 0
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
查看全文   查看/发表评论   下载pdf阅读器