关键词: 共同富裕, 平台经济, 失序发展, 财税治理

Abstract: As the economy enters the digital new normal,platform economy not only improves economic efficiency,but also presents a series of disordered behaviors driven by interests,which has led to structural problems such as impaired consumer rights,unfair market competition,widening income distribution gap and financial gap among regions.Moreover,the disorderly development of platform economy has also led to a lot of financial allocation disorder,which is mainly manifested in the distortion of compulsory tax collection and management in less developed areas,tax evasion in developed areas,excessive financial return,improper tax attribution,etc.The “double disorder” of platform economic development is thus produced and poses a great challenge to the realization of common prosperity in China.To solve this problem,China needs to strengthen the top-level design,and speed up the construction of tax system to adapt to the development of platform economy.With reference to the financial attribution of stamp tax on securities transactions in China,the tax revenue of major taxes such as value-added tax,enterprise income tax and personal income tax of platform enterprises above designated size should be collected by the central government,and classified and implemented accurately.When the effectiveness of tax regulation is insufficient,we can refer to the financial ownership and profit collection mode of central enterprises and appropriately collect after tax profits from platform enterprises according to the principle of “moderately low and classified policies”.On the basis of comprehensively regulating the tax revenue side adjustment,we will optimize the expenditure side adjustment such as transfer payment,social security and fiscal and tax incentives,so as to promote common prosperity with high-quality development.

Key words: common prosperity, platform economy, disorderly development, the fiscal and taxation management