数字经济提升税收征管创新能力的路径探索  

Exploration of the Path for Digital Economy to Enhance the Ability of Tax Collection and Administration Innovation

作　　者：夏菊子[1] Xia Juzi(School of Accounting,Anhui Business College,,Anhui 241002)

机构地区：[1]安徽商贸职业技术学院会计学院,安徽芜湖241002

出　　处：《安徽商贸职业技术学院学报》2023年第2期24-29,共6页Journal of Anhui Business College

基　　金：安徽商贸职业技术学院示范教师企业实践流动站项目(2021LDZ05);安徽商贸职业技术学院技术技能平台项目(2022ZDQ01);安徽商贸职业技术学院高水平科研项目培育类课题(2022ZDGO7)。

摘　　要：数字经济迅猛发展背景下,中国现行税收征管制度、税法体系及税务部门税收征管能力面临新挑战。其中,税制、税法体系完善是我国税务部门提升征管能力及应对数字经济冲击的前提与途径。基于数字经济内涵与基本特征角度,探究数字经济助推税收征管创新能力提升的理论逻辑,分析我国在数字经济下税收征管存在课税对象模糊、税率难以确定、税收主体难以界定等问题,进而提出未来税收征管创新能力提升的对策建议,即完善税收征管顶层设计、创新税收征管方式建立数字税务局、参与国际税收规则修订、积极探索税务机关与经济平台合作模式。Under the background of rapid development of digital economy,China's current tax collection and administration system,tax law system and tax department's tax collection and administration capacity face new challenges.Among them,the perfection of tax system and tax system is the prerequisite and way for our tax authorities to improve their collection and management ability and cope with digital economic impact.Based on the connotation and basic characteristics of digital economy,this paper explores the theoretical logic of digital economy to improve the innovation ability of tax collection and management,analyzes the problems of tax collection and management under digital economy,such as the object of assessment is fuzzy,the tax rate is difficult to determine,the tax subject is difficult to define,and then puts forward countermeasures and suggestions to improve the innovation ability of tax collection and management in the future.That is to improve the top-level design of tax collection and administration,innovate tax collection and administration methods,establish a digital tax bureau,participate in the revision of international tax rules,and actively explore cooperation modes between tax authorities and economic platforms.

关 键 词：数字经济 税收征管 数字税务局 国际税收规则 

分 类 号：F812.42[经济管理—财政学]