分步构建面向数字经济的友好型税收体系  

On Step-by-step Constructing a Digital-Economy-Friendly Tax System

作　　者：许文 XU Wen

机构地区：[1]中国财政科学研究院

出　　处：《国际税收》2024年第4期25-31,共7页International Taxation In China

摘　　要：数字经济对税收的影响是逐步显现的,需客观认识数字经济对税收的影响。从现实看,税收与数字经济之间存在着不适配问题,但尚未引发对税收制度和税收征管制度的根本性改革要求。从发展趋势看,如果数字经济成为未来的主导经济形态,则存在着顺应数字经济模式对税收制度和税收征管制度进行根本性改革的可能性。因此,应基于数字经济发展状况,按照有利于促进数字经济的公平竞争、运行效率和创新发展的要求,分步推进适应数字经济发展的税收改革,逐步构建数字经济友好型税收体系。The impact of the digital economy on tax is gradually emerging,and it is necessary to objectively recognize the impact of the digital economy on tax.From the reality,there are some mismatches between tax and digital economy,but it has not yet triggered the fundamental reform requirements for the tax system and tax administration.From the perspective of development trend,if the digital economy becomes the dominant economic form in the future,there is a possibility of fundamental reform of the tax system and tax collection and management in line with the digital economy model.Therefore,based on the development status of the digital economy and in accordance with the requirements conducive to promoting fair competition,operational efficiency and innovative development of the digital economy,the tax reform that adapts to the development of digital economy should be promoted step by step,and a digital-economy-friendly tax system should be gradually built.

关 键 词：数字经济 经济数字化 税收制度 税收征管 

分 类 号：F810.42[经济管理—财政学]