中国数字经济时代的税收挑战、影响及策略研究  

Research on Tax Challenges,Impacts,and Strategies in the Era of Digital Economy in China

作　　者：朱奕学 Zhu Yixue(Business School of Yancheng Teachers University,Yancheng,Jiangsu 224007)

机构地区：[1]盐城师范学院商学院,江苏盐城224007

出　　处：《中国商论》2024年第5期119-122,共4页China Journal of Commerce

基　　金：2023年度江苏省高校哲学社会科学研究项目“数字技术创新对江苏制造业高质量发展的影响因素及提升策略研究”(2023SJYB2005)的阶段性研究成果。

摘　　要：随着科技革命和产业进步,数字经济迅速发展,成为继农业经济和工业经济之后的一种新的经济形态,数字经济为经济发展提供了强大动力。数字经济的快速发展,使得传统的税制不再适用于新的经济形态,应对经济数字化,积极建立适合数字经济发展的税收制度,已成为当今社会必须面对的挑战。本文立足于国际上面对数字经济带来的税收挑战和现有问题,从税收制度、税收能力和国际税收合作三个方面完善适合数字经济的税收体系,并提出相应的策略建议,以供参考。With the technological revolution and industrial progress,the digital economy has developed rapidly,becoming a new form of economy following agricultural and industrial economies.The digital economy has served as a potent driving force of economic development.The swift evolution of the digital economy has rendered traditional tax systems inadequate for this new economic form.It is an imperative challenge in contemporary society to address the challenges posed by the digitization of the economy and actively establish a tax system suitable for the development of the digital economy.This paper focuses on the international response to the tax challenges and issues brought about by the digital economy.It supplements the existing tax framework by examining three aspects:the tax system,tax collection and management capabilities,and international tax cooperation.Corresponding strategic recommendations are also proposed.

关 键 词：数字经济 税收制度 税收征管 国际税收 产业变革 税收能力 

分 类 号：F752[经济管理—国际贸易] F810.42[经济管理—产业经济]