数字经济下跨国纳税人税收征管研究  

Research on Tax Collection And Management of Multinational Taxpayers Under Digital Economy

作　　者：李兰[1] 刘全鹏 Li Lan;Liu Quan Peng(School of Finance and Public Administration,Harbin University of Commerce,Harbin Heilongjiang 150028)

机构地区：[1]哈尔滨商业大学财政与公共管理学院,黑龙江哈尔滨150028

出　　处：《对外经贸》2022年第2期81-84,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：随着数字经济的不断发展,传统的跨国税收征管模式已不能适应国际税收规则变革和各国单边措施等因素影响下的跨国税收征管。基于数字经济的基本内容与特点,从税收征管实践角度分析阐述纳税主体和税基方面的征管不足,并从优化常设机构税收管理人才架构、加强跨国投资各环节税收宣传服务、深化跨国自然人税收征管技术应用、建设涉及无形资产的跨国所得评估体系等层面予以完善,进而提升税务机关跨国纳税人税收征管效率,为税收征管促进数字经济的良性发展提供一定的参考。With the continuous development of digital economy,the traditional transnational tax collection and management model does not adapt to the transnational tax collection and management under the influence of international tax rules and unilateral measures of various countries.Under the background of deepening the reform of tax collection and management,it is of certain practical significance to discuss the tax collection and management of multinational taxpayers under the background of digital economy.Based on the basic contents and characteristics of digital economy,this paper analyzes and expounds the deficiencies of tax collection and management in tax subject and tax base from the perspective of tax collection and management practice,and improves it from the aspects of optimizing the tax management talent structure of permanent institutions,strengthening tax publicity services in all links of transnational investment,deepening the application of tax collection and management technology of transnational natural persons,and building a transnational income evaluation system involving intangible assets,Then improve the efficiency of tax collection and management of multinational taxpayers,and provide some reference for tax collection and management to promote the benign development of digital economy.

关 键 词：数字经济 跨国纳税人 税收风险管理 

分 类 号：F812.42[经济管理—财政学]