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数字经济下税收治理嵌入纳税人自然系统研究

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数字经济发展引发了税收治理变革的强大需求。税收治理嵌入纳税人自然系统这一创新性设计以即时性的税收征管、趋于无形的税务程序、可及性高的税收服务、共治型的多方合作、智能化的税收管理为税收治理数智化转型提供了可行范式,可有效解决传统税务管理流程的结构性、程序性限制问题,让日常经济行为与征纳税活动无缝衔接,从而降低征纳税成本,提高税收治理效率。
Research on Tax Governance Embedded in Taxpayer's Natural System under Digital Economy
The development of the digital economy has triggered a strong demand for tax gov-ernance reform.The innovative design of tax governance embedded in the taxpayer's natural sys-tem provides a feasible paradigm for the digital and intelligent transformation of tax governance with immediate tax collection and management,intangible tax procedures,highly accessible tax services,co-governance cooperation,and intelligent tax management,which can effectively solve the structural and procedural constraints of the traditional tax management process,seamlessly link daily behavior with tax collection and payment activities,thus reducing the cost of tax collec-tion and improving tax governance efficiency.

digital economytax governancetaxpayer's natural systemdigital intelligence

黄丽君

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云南财经大学财政与公共管理学院,云南昆明 650221

数字经济 税收治理 纳税人自然系统 数智化

教育部人文社会科学研究青年基金项目国家社会科学基金青年项目云南省兴滇英才青年人才专项培养项目

21XJC79000419CJL043

2024

财经理论与实践
湖南大学

财经理论与实践

CSTPCDCSSCICHSSCD北大核心
影响因子:1.112
ISSN:1003-7217
年,卷(期):2024.45(1)
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