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数字化经济背景下以数治税的优化路径研究

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随着数字化经济的兴起,数字科技迅速发展并重塑了我们的生活方式.在数字化发展的背景下,税务机关面临着提高税务服务质量、降低征纳成本,增强税收管理效率的机遇和挑战.本文探讨了税务机关从传统的"以票治税"向"以数治税"转变的必要性,转化过程中面临的问题,以及国际以数治税的经验借鉴.
Research on the Optimization Path of Taxation Governance by Digitization in the Context of Digital Economy
With the rise of the digital economy,digital technology has rapidly developed and reshaped our way of life.In the context of digital development,taxation authorities are faced with the opportunities and challenges of improving the quality of taxation services,reducing the cost of collection and payment,and enhancing the efficiency of tax administration.The paper discusses the necessity for taxation authorities to transform from the traditional"taxation governance by invoice"to"taxation governance by digitization",the problems faced in the transformation process,and the international experience of taxation by digitization.

digital economytaxation governance by digitizationtaxation collection and management

张前前、张经纬、张坤

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淮阴师范学院 商学院,江苏 淮安 223300

国家税务总局淮安市淮阴区税务局,江苏 淮安 223300

国家税务总局枣庄市税务局,山东 枣庄 277000

数字经济 以数治税 税收征管

江苏高校哲学社会科学项目

2019SJA1621

2024

山东纺织经济
山东省化学纤维研究所,山东省纺织企业管理协会

山东纺织经济

影响因子:0.224
ISSN:1673-0968
年,卷(期):2024.41(8)