首页|数字经济背景下税收制度与税收管理的国际比较研究

数字经济背景下税收制度与税收管理的国际比较研究

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数字经济的快速发展,改变了传统商业模式和价值链,对世界各国的税收制度与税收管理都产生了较大影响.为有效应对数字经济带来的税收挑战,世界各国以及许多国际组织开始探索适应数字经济发展的税收制度与税收管理新模式.在此背景下,本文从税收制度与税收管理两个维度出发,基于我国数字经济发展带来的税收挑战,比较借鉴世界上代表性的国家和地区以及重要国际组织应对数字经济发展的税收制度设计与税收管理经验,在遵循统筹建设、循序渐进、因地制宜、简便可行改革原则的基础上,提出适应我国数字经济发展的税收制度与税收管理的相关建议.
An International Comparison of Tax Systems and Tax Administration in the Context of a Digital Economy
The rapidly-increasing digital economy transforms traditional business models and value chains,significantly impacting tax systems and tax administration worldwide.To effectively address the tax challenges posed by the digital economy,a variety of countries and international organizations start exploring new models of tax systems and tax management adapted to the realities of the digital economy.In this context,this paper examines the tax systems and tax management from two dimensions,drawing on the tax challenges brought about by the development of the digital economy in China.By comparing and learning from the tax system designs and tax management experiences of representative countries and regions,as well as major international organizations dealing with the development of the digital economy,the paper gives some suggestions on reforming tax systems and tax administration in China.Those suggestions adhere to the principles of coordinated development,gradual implementation,local adaptation,and simplicity and feasibility in reform.

Digital EconomyTax SystemTax ManagementTax Collection and ManagementInternational Comparison

国家税务总局北京市税务局课题组

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数字经济 税收制度 税收管理 税收征管 国际比较

国家税务总局项目(2023)

2023YB21

2024

税务研究
中国税务杂志社

税务研究

CSSCICHSSCD北大核心
影响因子:1.497
ISSN:1003-448X
年,卷(期):2024.(5)
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