Reflections on the Path of China's Tax Collection and Administration Adapting to the Transformation and Iteration in the Digital Economy Era
Deepening the reform of tax collection and administration is not only an important element of advancing high-quality,Chinese-style modernized tax practice,but also a powerful support for serving Chinese modernization and promoting high-quality development.However,with the advent of the digital economy era,data have become a key production factor.The deep integration of digital technology and the real economy has given rise to new forms of business such as the platform economy,sharing economy,and gig economy,posing great challenges to the tax governance system and governance capacity built on the basis of China's traditional economy,and the phenomenon of base erosion and profit shifting(BEPS)has become increasingly prominent.In the digital economy era,how to reform the existing tax system and collection and administration to effectively respond to the tax challenges brought by the new forms of business,and how to respond to the new requirement of"studying the tax system compatible with the new forms of business and deepening the reform of tax collection and administration"put forward by the Third Plenary Session of the 20th Central Committee of the Communist Party of China,have become the major practical problems to be solved nowadays.This paper firstly retraces the evolution of China's tax collection and administration,clarifies the internal logic of the evolution of tax collection and administration elements and the evolution of the times,explores the core factors affecting the tax collection and administration,and lays a theoretical foundation for the tax collection and administration adapting to transformation.A historical analysis reveals that with the evolution from an agricultural economy to an industrial economy and subsequently to a digital economy,the distribution of tax source information is in the form of"point""line"and"net".The tax collection and administration system has changed from a"household management system"to a"matter management system"and subsequently to a"digital management system"and the tax collection and administration has gone through the three phases of"tax administration by experience","tax administration by invoice"and"tax management by data"accordingly.On this basis,it is proposed that China's tax collection and administration reform in the digital economy era should be divided into the following two major stages:one is the stage of digital upgrading and intelligent transformation,which focuses on the construction of a digital tax collection and administration system supported by technology and system;the other is the iterative stage of transparency,which aims to establish a taxpayer-led tax collection and administration framework that is characterized by a balanced distribution of power and responsibility,emphasizes privacy protection and addresses the demands of taxpayers.The research in this paper reveals,to a certain extent,the intrinsic connection between the evolution of tax collection and administration elements and the evolution of the times,and explores the path of China's tax collection and administration adapting to the transformation and iteration in the digital economy era,which will help the tax authorities to formulate a more targeted reform strategy at different stages,and point out the direction for further deepening the reform of tax collection and administration.
tax collection and administrationadapting to transformationtransparent iterationdigital economy
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