Tax Governance in the New Digital Economy Model:Logical Starting Point,Practical Challenges and Forward-Looking Thinking
In recent years,the digitalization of the global economy has entered a period of rapid development.The digitalization of the economy is conducive to cultivating and expanding new tax sources,but it also blurs the boundaries of regions and countries,posing severe challenges to tax system design,tax revenue distribution,and cross-border tax collection administration.Different international organizations and some countries are conducting exploration and research on economic digital tax collection and management,and China has also issued the"Opinions on Further Deepening the Reform of Tax Collection and Administration".This paper analyzes the logical starting point of tax governance in the digital economy from the aspects of national governance modernization,labor relations changes,and Marxist productivity theory.Taking this as the cornerstone,it focuses on the comprehensive reconstruction and management system,and strives to take the guarantee of laws and regulations,the layout of technology empowerment,and the optimization of institutional mechanisms as the starting point,and proposes that the design of digital tax system should be improved,the reform of tax collection and administration methods empowered by digital technology should be realized,the"tax management by numbers"model of diversified and coordinated tax management should be established,so as to improve the efficiency of digital tax governance,and achieve all-round breakthroughs in digitalization and intelligence of tax governance.
digital economytax governancedigital transformationtax system reform
万方数据
维普
