| 数字时代增值税税收中性之重申 |
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| 引用本文：黎江虹,贺晟.数字时代增值税税收中性之重申[J].财经理论与实践,2025,(6):70-78 |
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| 中文摘要:面对数字智能化发展，市场经济底层逻辑与治理范式发生变革。在“以数治税”新范式下，增值税应当重申税收中性原则，调节政府与市场关系。税收中性原则不只是收入中性，同时也是支出中性。虚拟交易、更频繁的跨区域流通等数字化转型下，应调整税收征纳及税式支出行为，平抑公权力与纳税人私权利的法益冲突。在增值税中应当体现为关照小规模纳税人、优化税率结构、厘清法定税目构建收入上的中性；明确税式支出范畴与责任、严格预算管理构建支出上的中性。以收支统一保障市场竞争的公平，发挥市场在资源配置中的决定性作用。 |
| 中文关键词:数字经济 税收中性 增值税 税负公平 税式支出 |
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| Reaffirmation of the Neutrality of VAT in the Digital Age |
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| Abstract:In the face of digital and intelligent development, the underlying logic and governance paradigm of the market economy have undergone transformation. Under the new paradigm of “tax governance through data”, the value-added tax should reassert the principle of tax neutrality to regulate the relationship between the government and the market. In the legislation of value-added tax, the principle of tax neutrality is not only income neutrality but also expenditure neutrality. In the context of digital transformation such as virtual transactions and more frequent cross-regional circulation, tax collection and payment as well as tax expenditure behaviors should be adjusted to alleviate the legal interest conflicts between public power and the private rights of taxpayers. By caring for small-scale taxpayers, optimizing the tax rate structure, and clarifying the legal tax items, neutrality in income can be constructed; by clarifying the scope and responsibility of tax expenditures and strictly managing the budget, neutrality in expenditure can be established. With the unification of revenue and expenditure, fairness in market competition is guaranteed, and the decisive role of the market in resource allocation is exerted. |
| keywords:digital economy tax neutrality value-added tax fair taxation tax expenditure |
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