The breakthrough of digital technology has made data a key element of production,which in turn has brought extensive and profound changes to the industrial economy and society structure.On the basis of comprehensively empowering the traditional tax system and tax administration model,how digital technology should be reshaped and adjusted to give full play to the important leverage and pillar role of taxation in promoting the realization of Chinese modernization has become an important research topic at present.The paper analyzes the characteristics of tax modernization and its promotion of economic modernization under the background of digital economy from the dimensions of data value,digital industrialization,industrial digitalization,digital governance and digital globalization,and then proposes the path of tax modernization to promote the realization of Chinese modernization from the several aspects,including improving the tax system governed by data,enhancing the efficiency of tax collection and administration,improving the new system of tax service,establishing global tax governance system,and opening up a new landscape of diversified collaborative co-governance.
关键词
数字经济/税收现代化/数字化税收治理/中国式现代化
Key words
Digital economy/Tax modernization/Digital tax governance/Chinese modernization
维普
万方数据