数字经济发展与税收:综述与展望  

Digital Economy Development and Taxation:Overview and Prospects

作　　者：谷成[1] 史心旭 李鹏洋 Gu Cheng;Shi Xinxu;Li Pengyang

机构地区：[1]东北财经大学财政税务学院

出　　处：《财政研究》2024年第6期3-22,共20页Public Finance Research

基　　金：国家社会科学基金重大项目“基于现代国家治理的税收理论体系创新研究”(18ZDA099)。

摘　　要：蓬勃发展的数字经济在为经济高质量发展赋能添力的同时,也给基于工业经济形态建立的税收体系带来了诸多挑战。相应地,学术界就如何有效回应数字经济发展对税收的冲击进行了全方位的探讨。本文从税制设计原则、税制要素设置、政府间横向税收分配、税收收入变动、税制结构调整、数据资产课税、税收征管和国际税收协调等多个方面梳理了数字经济下税收理论界的研究成果,旨在为推进税制改革、优化税收征管模式、衔接国际税收规则提供有益借鉴和参考,为推进中国式现代化贡献力量。The booming digital economy has brought many challenges to the tax system based on the industrial economy while empowering the high-quality development of the economy.Accordingly,academics have conducted an all-round discussion on how to effectively respond to the impact of the development of digital economy on taxation.This paper has sorted out the research results of tax theories under the digital economy in terms of tax system design principles,tax system elements,horizontal tax distribution among governments,tax revenue changes,tax system structural adjustment,data assets taxation,tax administration and international tax coordination,etc.It aims to provide useful references for promoting tax reform,optimizing the tax administration model,and connecting with international tax rules,and contributing to further deepen the reform in a comprehensive manner and accelerate the promotion of Chinese path to modernization.

关 键 词：数字经济 税制改革 税收征管 国际税收 综述与展望 

分 类 号：F810.4[经济管理—财政学]