摘要
随着媒介技术的不断革新,近年来中国数字出版业不断发展,但相应的税收却面临四大困境:数字出版物与传统出版物相似存疑,引发税收中立争论且影响税收优惠;数字出版载体的特殊和形式的复杂导致现有税目缺位且适用不清;数字出版打破地域限制,且用户参与创造大量价值,导致税款国内和国际分配不公;数字出版带来税收扣缴困难与虚拟财产可税性问题,同时借助互联网逃税也将更加便利,挑战税收效率。面对数字出版带来的税收挑战,需要降低和规范数字出版税负、明确和优化数字出版税目、修改和完善税收分配规则,以及推动和健全平台委托代征。通过构建发展导向型数字出版税制,充分发挥数字出版对阅读推广和文化传播的积极作用。
In recent years,China's digital publishing industry continues to develop with the innovation of media technology,but it's tax collection and administration system faces four major dilemmas.There are doubts about the similarity between digital publications and traditional publications,leading to fiscal neutrality debates and affecting tax preference.The speciality and complexity of digital publishing media have led to the absence and unclear application of existing tax items.Digital publishing breaks geographical restrictions and generates a lot of value created by the participation of users,resulting in unfair domestic and international distribution of taxes.Digital publishing brings difficulties in tax with holding and the taxability of virtual properties.At the same time,the tax efficiency will be faced challenge by tax evasion with the help of the internet.It is necessary to reduce and standardize the tax burden of digital publishing,clarify and optimize the tax items of digital publishing,modify and improve the tax distribution rules,promote and improve the platform commissioned collection.The positive role of digital publishing in reading promotion and cultural dissemination will be brought into full play by constructing a development-oriented digital publishing royalty system.
出处
《财政科学》
CSSCI
2023年第8期16-26,共11页
Fiscal Science
关键词
数字出版
税收征管
媒介技术
文化传播
Digital Publishing
Tax Collection and Administration
Media Technology
Cultural Dissemination
