Optimization of Tax Structure in Line with the Development of a Digital Economy
In the era of digital economy,new economy,new business forms and new models are constantly emerging;however,the current tax system based on the industrial economy is not fit enough for the digital economy,and it is necessary to establish a tax system suitable for the development of digital economy.This paper analyzes the changes in economic activities brought about by the application of digital technology and data elements under the industrial digitalization and digital industrialization,and then examines the adaptability problems faced by the current tax system.Based on the principles of overall planning and gradual progress,the paper puts forward relevant suggestions,including further clarifying tax elements in digital transactions,optimizing tax structure,studying and clarifying tax policies of data derivative business,and exploring to introduce new taxes that adapt to data elements.
NETL
NSTL
万方数据
