数字经济下的中国税制改革:从税收管理到税收治理  

Tax Reform in China under the Digital Economy:From Tax Revenue Management to Tax Revenue Governance

作　　者：杨世鉴[1] Yang Shijian(The Open University of China,Beijing 100039,China)

机构地区：[1]国家开放大学,北京100039

出　　处：《当代经济管理》2023年第4期77-82,共6页Contemporary Economic Management

基　　金：教育部人文社会科学规划基金项目(20YJA790023)。

摘　　要：全球数字经济发展迅速,税收作为政府、企业、个人之间最基础的制度安排,是最能感受到数字经济新挑战的前沿地带。数字经济的时代要求和国家治理现代化的推进,正在促使我国税制改革从税收管理向税收治理转变。税收治理与税收管理在参与主体的地位、税收目标、税收属性和税收管理(治理)的手段等方面存在很大不同。从税收管理向税收治理转变,不仅能够破解我国税收领域的各种难题,更加有效的发挥税收在国家治理中的基础性、支柱性和保障性作用,更可以促进我国国家治理水平的提升。要完成从税收管理向税收治理转变,需要从治理理念、治理目标、治理主体、治理方式、治理机制等方面不断进行革新与突破。With the rapid development of the global digital economy,taxation,as the most basic institutional arrangement among governments,enterprises and individuals,is the frontier where the new challenges of the digital economy can be most felt.The requirement of the digital economy times and the promotion of national governance modernization are urging our tax reform to transform from tax management to tax governance.Tax governance and tax management are very different in the status of participants,tax objectives,tax attributes and tax management(governance)means.The transition from tax management to tax governance can not only solve various problems in the field of tax revenue,exert the basic,mainstay and safeguard role of tax revenue in the national governance more effectively,and promote the national governance level of our country.In order to complete the transformation from tax management to tax governance,it is necessary to make continuous innovation and breakthrough from the aspects of governance concept,governance objective,governance subject,governance mode and governance mechanism.

关 键 词：数字经济 税收管理 税收治理 挑战 

分 类 号：F812.42[经济管理—财政学]