数字税收研究的核心议题  

Core Issues of Digital Tax Research

作　　者：许晖 Xu Hui

机构地区：[1]中国人民大学书报资料中心

出　　处：《经济研究参考》2025年第3期26-40,共15页Review of Economic Research

基　　金：国家社科基金项目(西部项目)“完善现代税收制度赋能海南自由贸易港新质生产力发展的机制与路径研究”(No.24XJY018)。

摘　　要：构建与数字经济相适应的税收制度是重大的时代命题,也是近年来学界研究的热点问题。回顾已有文献,数字税收问题涉及范围十分广泛,是理论与实践、经济与法律的综合体,且诸多问题相互交织。本文基于2023~2024年数字税收领域的研究成果,以税收制度、税收征管和国际税收为主线,全面客观地展示了数字税收领域关注的核心议题和取得的重要进展。展望未来,应进一步深化理论研究、关注数据基础、不断拓展微观视角研究以及持续关注国际税收动态。Building a tax system that is compatible with the digital economy is a major issue of the times,and it is also a hot topic in recent years.Reviewing the existing literature,the issue of digital tax involving a wide range of topics,is a complex integration of theory and practice,economics and law.These topics are intricately interconnected.Based on the research results in the field of digital tax from 2023 to 2024,this paper focusing on tax systems,tax administration,and international tax,comprehensively and objectively shows the core issues and important progress of digital tax.Looking ahead,it is essential to further deepen theoretical research,pay attention to data foundations,continuously expand micro-perspectives research,and pay close attention to international tax.

关 键 词：数字经济 数字税收 税制改革 税收征管 国际税收 

分 类 号：F810.42[经济管理—财政学] F49