优化营商环境视域下网络虚构交易的税法因应

我国正积极优化营商环境以推动公平竞争.网络虚构交易作为新兴商业策略,目前正被网络经营者滥用.已有研究多侧重关注如何维护竞争秩序,而较少关注税制因素对竞争秩序的影响.理论上,网络虚构交易所涉增值税、企业所得税等税款均可申请退税.这在一定程度上间接鼓励网络虚构交易的发生,事实上构成了对守法经营者的税制歧视,最终会扭曲电子商务的竞争秩序.为配合营商环境的优化,税法有必要按形式外观限制相关税款的退税,限制相关成本费用在计算企业所得税时进行扣除,税务机关在税收征管活动中应对网络虚构交易保持警惕.从呼应优化营商环境的改革来看,税法的竞争中立这一议题不应被回避.

An Analysis of Tax Law on Online Fictitious Transactions under the Perspective of Optimizing the Business Environment

China is actively optimizing the business environment to promote fair competition.As a new business strategy,online fictitious transactions have been abused by online sellers.Existing studies have focused on how to maintain the order of competition,while less attention has been paid to the impact of taxation factors on the order of competition.In theory,tax rebates related to value-added tax and corporate income tax can be applied for in online fictitious transactions.To a certain extent,this indirectly encourages the occurrence of online fictitious transactions,which in fact constitutes tax discrimination against law-abiding sellers,and ultimately distorts the order of competition in ecommerce.In order to respond to the optimizing the business environment,it is necessary for the tax law to limit the rebate of relevant taxes in terms of formal appearance,limit the deduction of relevant costs and expenses when calculating corporate income tax,and tax authorities should be vigilant in the on-line fictitious transactions when applying the tax law.From the perspective of echoing the reform of optimizing the business environment,the issue of competition neutrality of the tax law should not be avoided.