The rapid development of the digital economy has promoted the innovative development of business models,but this has also brought problems and challenges to China's tax collection and administration.The current tax system mainly aims at traditional industries,and it is difficult to achieve fair taxation for digital enterprises,so this has also caused the imbalance of taxation between traditional industries and digital enterprises.This paper analyzes the tax collection and administration issues under the background of digital economy and puts forward relevant suggestions to further optimize the tax collection and administration of China's digital economy.
关键词
数字经济/税收制度/税收征管
Key words
digital economy/tax system/tax collection and administration
维普
万方数据