Tax Benefit Sharing in Enclave Economy Empowered by Meta-Universe in the Age of Digital Intelligence:Theoretical Justification and Institutional Adaptation
The dispute over tax benefit sharing is a stumbling block to the development of enclave economy.In order to promote the regional synergistic development,China needs to balance the tax benefits of flying-in areas and flying-out areas through institutional adaptation.Currently,there are some deficiencies in the tax benefit sharing system of China's enclave economy,such as unsound system,unclear standard,low degree of synergy and imperfect regulatory mechanism.The characteristics of the meta-universe in the era of digital intelligence,such as symbiosis of real and virtual,immersive experience and group creation,are in line with the tax benefit sharing system of the enclave economy,which can enhance the fairness and efficiency of taxation and optimize the order of taxation.It can realize the"greatest common denominator"between the interests of flying-in areas and flying-out areas.Therefore,China should use the meta-universe technology in improving the enclave economy tax benefit sharing system,optimizing the sharing standard,enhancing the synergy of tax benefit sharing and improving the regulatory mechanism.Only in this way can we reduce the disputes on enclave economy tax benefit sharing,promote the balanced sharing of tax benefits,realize the"win-win"situation between the flying-in areas and flying-out areas,promote the regional economy and the synergistic development of the region and promote the synergistic development of the regional economy.