中国数字经济时代的税收挑战、影响及策略研究

• 作者： 朱奕学 ¹
• 作者单位：
  1.  盐城师范学院商学院
• 提交时间：2024-10-15

摘要: 随着科技革命和产业进步，数字经济迅速发展，成为继农业经济和工业经济之后的一种新的经济形态，数字经济为经济发展提供了强大动力。数字经济的快速发展，使得传统的税制不再适用于新的经济形态，应对经济数字化，积极建立适合数字经济发展的税收制度，已成为当今社会必须面对的挑战。本文立足于国际上面对数字经济带来的税收挑战和现有问题，从税收制度、税收能力和国际税收合作三个方面完善适合数字经济的税收体系，并提出相应的策略建议，以供参考。

Abstract: With the technological revolution and industrial progress, the digital economy has developed rapidly, becoming a new form of economy following agricultural and industrial economies. The digital economy has served as a potent driving force of economic development. The swift evolution of the digital economy has rendered traditional tax systems inadequate for this new economic form. It is an imperative challenge in contemporary society to address the challenges posed by the digitization of the economy and actively establish a tax system suitable for the development of the digital economy. This paper focuses on the international response to the tax challenges and issues brought about by the digital economy. It supplements the existing tax framework by examining three aspects: the tax system, tax collection and management capabilities, and international tax cooperation. Corresponding strategic recommendations are also proposed.

• 分类： 应用经济学 >> 财政学
• 稿件状态： 已在期刊出版
期刊名称： 《中国商论》 2024年 第5期
• 引用： PSSXiv:202410.01837 (或此版本 PSSXiv:202410.01837V1)
  DOI:10.19699/j.cnki.issn2096-0298.2024.05.119
  CSTR:32012.36.PSSXiv202410.01837
• 推荐引用方式： 朱奕学.中国数字经济时代的税收挑战、影响及策略研究.中国商论,2024(5).[DOI:10.19699/j.cnki.issn2096-0298.2024.05.119] (点此复制)