On Step-by-step Constructing a Digital-Economy-Friendly Tax System
The impact of the digital economy on tax is gradually emerging,and it is necessary to objectively recognize the impact of the digital economy on tax.From the reality,there are some mismatches between tax and digital economy,but it has not yet triggered the fundamental reform requirements for the tax system and tax administration.From the perspective of development trend,if the digital economy becomes the dominant economic form in the future,there is a possibility of fundamental reform of the tax system and tax collection and management in line with the digital economy model.Therefore,based on the development status of the digital economy and in accordance with the requirements conducive to promoting fair competition,operational efficiency and innovative development of the digital economy,the tax reform that adapts to the development of digital economy should be promoted step by step,and a digital-economy-friendly tax system should be gradually built.
Digital economyEconomic digitalizationTax systemTax administration
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