完善数字经济税收政策 促进新质生产力发展  

Improving Tax Policies of Digital Economy and Promoting the Development of New Quality Productive Forces

作　　者：龚六堂[1,2] GONG Liutang

机构地区：[1]武汉大学高级研究中心 [2]北京大学数量经济与数理金融教育部重点实验室

出　　处：《国际税收》2025年第1期3-13,共11页International Taxation In China

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(项目编号:19ZDA069)的阶段性研究成果。

摘　　要：数字经济的发展推动了中国经济高质量发展,并成为新质生产力发展的重要驱动力。同时,数字经济弱化了传统税制的适用性,对劳动、资本等课税要素及企业所得税、个人所得税、货物和劳务税等现有税种(税类)产生全方位的冲击,增加税基界定、评估、分配、追踪及管理的复杂性,导致税收管理难度增加和税基流失。此外,数字经济还改变了税收对于生产、消费、资源配置、社会公平等方面的调节作用机制。基于上述分析,建议通过完善税收体系、加强跨境税收合作与协调、推动税收征管数字化升级和智能化改造等措施,提升税制适配性与公平性,提高税收治理水平和管理效能,助力经济高质量发展和新质生产力的壮大。The development of the digital economy has driven the high-quality development of China’s economy and has become a key driver for the development of new quality productive forces.Meanwhile,the digital economy weakens the applicability of traditional tax systems,having an all-round impact on tax elements such as labor and capital,and on existing tax categories such as corporate income tax,individual income tax,and goods and services tax.It increases the complexity of defining,evaluating,allocating,tracking,and managing tax bases,leading to increased difficulties in tax administration and the loss of tax bases.In addition,the digital economy has also changed the regulation mechanism of taxation on production,consumption,resource allocation,social equity,and other aspects.Based on the above analysis,this paper puts forward relevant suggestions,including improving the tax system,strengthening cross-border tax cooperation and coordination,and promoting the digital upgrading and intelligent transformation of tax collection and management,so as to enhance the adaptability and fairness of the tax system,improve tax governance and management efficiency,and contribute to the high-quality economic development and the growth of new quality productive forces.

关 键 词：数字经济 税收政策 新质生产力 技术创新 税制改革 跨境税收 

分 类 号：F810.42[经济管理—财政学]