数字经济背景下国际税收政策比较及我国的应对  

Comparison of International Tax Policies under the Background of Digital Economy and China's Response

作　　者：王佳莹 王新媛 WANG Jia-ying;WANG Xin-yuan(School of Finance,Changchun University of Finance and Economics,Changchun 130122,China;Taxation Science Institute,Changchun Taxation Bureau,Changchun 130022,China)

机构地区：[1]长春财经学院金融学院,吉林长春130122 [2]国家税务总局长春市税务局税收科学研究所,吉林长春130022

出　　处：《税务与经济》2023年第6期26-32,共7页Taxation and Economy

基　　金：吉林省教育科学“十四五”规划2023年度重点课题(ZD23011);吉林省高等教育学会重点课题(JGJX2022C120);2022年吉林省电子商务学会“十四五”规划研究重点课题(2022JLDS097)。

摘　　要：随着数字经济在全球的蓬勃发展,其已成为拉动各国经济增长的强力引擎,但由于数字经济具有虚拟性、跨界性和创新性等特点,导致对数字经济的税收征管难度上升。为此各国纷纷开始探索适应性的税收政策,以应对数字经济快速发展新形势下的税收挑战。数字经济给我国现有税收制度和征税征管带来了冲击,具体表现为:纳税主体不易界定,税收优惠政策覆盖范围有限,现行税收征收管理系统在纳税人服务、智能监管等方面的信息化应用亟待提高等。因此,我国应进一步完善税收制度、加强数字治税信息化支撑、优化纳税措施,为我国数字经济的发展创造一个良好的税收环境,进而推动经济的全面健康发展。With the boom of the digital economy around the world,it has become a powerful engine for economic growth.Due to the virtual,cross-border and innovative nature of the digital economy,the tax collection and management have become very difficult.For this reason,many countries have begun to explore adaptive tax policies to cope with the tax challenges under the new situation of rapid development of the digital economy.The impact of the digital economy on China's existing tax system and tax collection and management is manifested in the difficulty of defining taxpayers and the limited coverage of preferential tax policies.The informatization of the current tax collection and management system in taxpayer services and intelligent supervision needs to be improved urgently.Therefore,the nation should further improve the tax system,strengthen informatization support for digital tax governance,optimize tax payment measures to create a good tax environment for the development of the digital economy,and thereby promote healthy development of the overall economy.

关 键 词：数字经济 税收政策 税收制度 税收征管 

分 类 号：F810.42[经济管理—财政学]