| 中国数字经济税负转嫁理论机制与逻辑框架——兼论税收治理体系的前瞻性建构 |
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| 引用本文：孙正，朱学易，陈一帆.中国数字经济税负转嫁理论机制与逻辑框架——兼论税收治理体系的前瞻性建构[J].财经理论与实践,2025,(1):43-51 |
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| 中文摘要:数字经济催生了大量的新技术、新业态和新模式，深度变革了价值创造模式、市场组织结构与传统产业链，在冲击现行税制体系的同时，也为税收基础理论与税收治理实践的创新提供了新的机遇。为此，基于税收与“价值”关联的线索，从税收经济学基础理论出发，厘清数字经济税负转嫁的形成原因、影响因素、范围程度和经济效应的理论机制；以“行为逻辑—价值逻辑—监管逻辑—治理逻辑”的逻辑链条，构建数字经济税负转嫁的逻辑框架，梳理出税收治理的重点方向。因此，在税负转嫁视角下，可从完善税收法律制度供给、重塑互联网平台税收治理模式、设计供给侧税收治理方案与优化税收利益分配机制四个层面构建我国数字经济税收治理体系，为我国数字经济的发展提供持续稳定的税收治理环境。 |
| 中文关键词:数字经济 价值创造 税负转嫁 税收治理 |
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| The Theoretical Mechanisms and Logical Framework of Tax Burden Shifting in China’s Digital Economy—A Discussion on the Forward-Looking Construction of the Tax Governance System |
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| Abstract:The digital economy has given rise to numerous new technologies, business formats, and models, profoundly transforming value creation patterns, market structures, and traditional industrial chains. While challenging the existing tax system, it also presents new opportunities for innovation in fundamental tax theory and tax governance practices. Based on the linkage between taxation and “value”， this study begins with the foundational theories of tax economics to clarify the theoretical mechanisms underlying the formation, influencing factors, scope, and economic effects of tax burden shifting in the digital economy. By constructing a logical framework of “behavioral logic-value logic-regulatory logic-governance logic”，the paper identifies the key directions for tax governance. From the perspective of tax burden shifting, it proposes a tax governance system for China’s digital economy across four dimensions: improving the supply of tax legal frameworks, reshaping the tax governance model for internet platforms, designing supply-side tax governance schemes, and optimizing tax benefit distribution mechanisms. This aims to provide a stable and sustainable tax governance environment to support the development of China’s digital economy. |
| keywords:digital economy value creation tax burden shifting tax governance |
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