【摘要】 "互联网+"大背景下,互联网金融税收优惠政策的推行,不仅助推了该领域的持续发展,更是加快中小微企业转型升级的重要动力。但其作为一种租税特权,对税收公平、税收中性等原则势必造成一定的损害;作为一种资源分配工具,又会造成利益不均衡分配等问题。互联网金融税收优惠政策的顺利推行,需要经过博弈分析的利益检验和比例原则的功能评判,以契合该领域政策推行的目的性、适当性、必要性和均衡性。更多还原

【Abstract】 Under the background of "Internet +", the implementation of Internet financial tax incentives not only boosted the sustainable development in this field, but also accelerated the transformation and upgrading of small-and medium-sized enterprises. However, as a tax privilege, it is bound to cause certain damages to the principles of tax fairness and tax neutrality. As a resource allocation tool, it will also cause problems, such as uneven distribution of interests. The smooth implementation of Internet financial tax incentives requires a game analyzed benefit test and a functional evaluation of the proportional principle to match the purpose, appropriateness, necessity and a balance of policy implementation in this area.更多还原