数字经济背景下税收制度国际比较及启示  

An International Comparison of Tax Systems in the Context of a Digital Economy

作　　者：谢思董 吕怡萱 王俊杰[1,2] Xie Sidong;Lyu Yixuan;Wang Junjie

机构地区：[1]中国人民大学数字税收研究所 [2]中国人民大学财政金融学院

出　　处：《经济研究参考》2025年第3期55-74,共20页Review of Economic Research

摘　　要：随着数字经济的快速发展,传统商业模式和价值链发生了巨大变化,给全球税收制度带来了深远影响。为有效应对数字经济带来的税收挑战,世界各国及许多国际组织纷纷探索适应数字经济发展的新型税收制度。在此背景下,本文从税收制度建设的角度出发,围绕征税对象和征税要件两个维度,对加密资产、非同质化通证以及数字产品和服务的税务处理进行国际比较,并在遵循规范与激励并重、探索分类监管、循序渐进立法、全球化视角四大改革原则的基础上,提出了适应我国数字经济发展的税收制度改革建议。With the rapid development of the digital economy,traditional business models and value chains have undergone significant changes,profoundly impacting global tax systems.In order to effectively address the tax challenges brought about by the digital economy,countries all of the world and many international organizations have begun exploring new tax systems that are adapted to the digital economy.Under this background,this paper examines the tax system construction from the perspective of tax policy,focusing on two dimensions:taxable objects and taxable conditions.It compares the tax treatment of crypto-assets,non-fungible tokens(NFTs),and digital products and services internationally.Based on four reform principles—balancing regulation and incentives,exploring classified regulation,adopting a gradual approach to legislation,and considering a global perspective—this paper proposes tax system reform recommendations that are suited to the development of China's digital economy.

关 键 词：数字经济 税收制度 国际比较 

分 类 号：F810.42[经济管理—财政学] F49