平台经济对税收制度及政府间税收划分的影响与应对

Abstract:The rapid development of the platform economy is changing the economic and social operation pattern and the current tax system. It has an impact on the identification of taxpayers and the non resident income tax distribution rules based on the permanent establishment. The actual contribution of intangible assets in products or services is more difficult to measure. The income distribution and related tax distribution have not fully taken into account such factors as user participation and data value. It also has an impact on the current value-added tax system. In addition，the development of the platform economy has multiple impacts on the intergovernmental tax division and the tax collection and management system. We should grasp the new requirements and tasks of the tax system in the new era more deeply and accurately，better adapt to the development of new industries，new formats and new models such as the platform economy，give better play to the functions and functions of the tax system in the new era，and provide a strong guarantee for the realization of the high-quality development goals of the platform economy.

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