平台经济税收疑难问题解析

Analysis of Difficult Issues in Platform Economy Taxation

摘要

平台经济的高速发展重塑了生产关系与市场结构，也对传统税收体系提出了前所未有的挑战。交易链条虚拟化、经营主体多元化与数据资产化使得税源识别、纳税义务认定及征管方式面临复杂性与不确定性。本文基于平台经济的运行特征与税收治理逻辑，系统分析数字化交易环境下的税收征管难点，重点探讨跨境电子商务、灵活就业及平台企业税基侵蚀等典型问题。通过案例比较与制度分析，研究提出构建“数据驱动—风险导向—协同治理”的平台经济税收体系，完善税收法制框架与信息共享机制，强化税务师在合规咨询与风险管理中的专业支撑作用。研究认为，数字化监管、税源透明化与多主体协同是破解平台经济税收困境的核心路径。

Abstract

The rapid development of platform economy has reshaped production relations and market structures, presenting unprecedented challenges to traditional tax systems. The virtualization of transaction chains, diversification of business entities, and assetization of data have complicated tax source identification, tax liability determination, and tax administration methods. This paper systematically analyzes tax administration challenges in digital transaction environments based on the operational characteristics of platform economy and tax governance logic, focusing on typical issues such as cross-border e-commerce, flexible employment, and tax base erosion in platform enterprises. Through case comparisons and institutional analysis, the study proposes establishing a “data-driven, risk-oriented, and collaborative governance” tax system for platform economy, improving tax legal frameworks and information sharing mechanisms, and strengthening tax consultants’ professional support in compliance consultation and risk management. The research concludes that digital supervision, tax source transparency, and multi-stakeholder collaboration are the core pathways to resolving tax challenges in platform economy.

关键词

平台经济 / 数字税收 / 税源管理 / 征管改革 / 税务治理

Key words

platform economy / digital taxation / tax source management / tax administration reform / tax governance

参考文献

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