On Tax Administration Obligations of the Digital Platforms
The rise of platform economy has had a great impact on the tax law system,especially on tax collection and administration.Based on the governance model and the current tax administration practice of platform economy,this paper deeply discusses tax administration obligations of digital platforms from the perspectives of legal principles and systems.As a legal obligation based on the dilemma of tax administration,the tax administration obligation of digital platforms has the inherent source of obligations based on the identity of digital platforms and the legitimacy of obligations based on morality and society,and meets the needs of digital platform governance and tax governance.The triple particularity of taxation field,the platform economy and the subject of the digital platform determines that the tax administration obligation of digital platforms is a strict legal obligation that is statutory in form,innovative in content and undertaken by a third party.The construction of such an obligation should follow the principles of law-based taxation and proportionality,allocate limited and reasonable obligations by classification,and strengthen external supervision of the obligation performance.In terms of the content of obligations,we should build the legal obligations undertaken by digital platforms from three aspects,including tax administration,tax collection and tax environment construction.
Digital platformPlatform economyTax administration obligationTax collection and administration
NETL
NSTL
万方数据
