数字经济对我国税制和征管的影响及相关政策建议  

The Impact of Digital Economy on Tax System and Administration in China and Some Suggestions

作　　者：国家税务总局税收科学研究所课题组 谭珩 李本贵 龚辉文 孙红梅 刘和祥 陈雏音 刘同洲 A Research Group of Tax Science Research Institute of Sate Taxation Administration

机构地区：[1]不详

出　　处：《国际税收》2022年第3期3-11,共9页International Taxation In China

摘　　要：数字经济已经成为我国经济发展的新引擎,也是国与国之间竞争的重要领域。本文首先分析了数字经济的特征,进而深入探讨了数字经济对我国现行税收制度和税收征管带来的新挑战和新机遇,并对数字经济引发的国际单边、双边、多边解决方案进行了评析。基于上述分析,本文提出了完善我国数字经济相关税收制度、税收征管措施以及应对国际税收规则变化的一系列政策建议,以期为数字经济税收问题的解决提供决策参考。Digital economy has not only become a new engine of economic development in China, but also an important area of competition between countries. This paper analyzes the new challenges and opportunities brought about by the digital economy to China’s current tax system and tax collection and administration. The paper also evaluates the international multilateral,bilateral and unilateral solutions arising from the digital economy. Based on the above analysis, the paper puts forward relevant suggestions on how to improve tax system of the digital economy, tax collection and management measures and policies in response to changes in international tax rules, in order to provide a reference for the solution of tax issues of digital economy.

关 键 词：数字经济 税收制度 税收征管 国际税收规则 

分 类 号：F812.42[经济管理—财政学]