数字经济对税收变动影响分析  

Analysis of the Impact of Digital Economy on Tax Changes

作　　者：时子钧 刘永明 SHI Zijun;LIU Yongming(Binhai College of Nankai University,Tianjin 300270;China Chemical Industry News Co.,Ltd.,Beijing 100011)

机构地区：[1]南开大学滨海学院,天津市滨海新区300270 [2]《中国化工报》社有限公司,北京市西城区100011

出　　处：《中国科技纵横》2023年第14期18-20,共3页China Science & Technology Overview

摘　　要：数字经济在我国当下经济体系中发挥着不可替代的作用,也对我国传统的税收制度带来了新的冲击与挑战。从数字经济的基本发展趋势出发,简要阐述数字经济的定义和两大主要发展特征,从税收要素中的纳税主体、纳税环节两个方面分析数字经济对税收变动带来的挑战,并结合实际对其未来税收制度的转型提供具体的政策建议。Digital economy plays an irreplaceable role in our current economic system,but it also brings new impacts and challenges to our traditional tax system.Starting from the basic development trend of digital economy,this paper first briefly describes the definition of digital economy and two main development characteristics,the paper analyzes the challenges brought by digital economy to tax changes from two aspects of tax payment subjects and tax payment links,and provides specific policy suggestions for the future transformation of tax system based on the reality.

关 键 词：数字经济 税收制度 完善税制 

分 类 号：F810.42[经济管理—财政学]