摘要
随着数字经济的迅猛发展，全球经济结构正经历着深刻变革。电子商务、云计算、大数据、区块链等新兴技术的广泛应用，不仅极大地促进了贸易的便利化和全球化，也对传统的税收体系提出了严峻挑战。数字经济下，交易模式的多样化、数据资产的价值化以及跨国企业的灵活运作，使得税收管辖权界定模糊、税收征管手段滞后、跨国交易监管难度加大等问题日益凸显，导致税收流失现象愈发严重。概述了数字经济的基本特征及其对经济社会的影响，回顾了税收基本理论，并探讨了数字经济与税收之间的复杂关系。分析了数字经济对税收的三大主要影响：交易模式变化带来的税收挑战、数据资产与价值评估的税收难题，以及跨国企业税收逃避与转移定价问题。进而，详细阐述了数字经济时代税收流失的四大主要问题：税收管辖权界定的模糊性、税收征管技术手段的滞后、跨国交易税收监管难度的加大，以及税收政策与制度的不完善。最后，针对上述问题，本文提出了四大应对策略：明确税收管辖权界定标准、提升税收征管技术水平、加强跨国税收监管合作、完善税收政策与制度。这些策略旨在为政府及相关部门提供有效参考，以应对数字经济时代的税收挑战，确保税收体系的公平、高效与稳定。
关键字：数字经济；税收流失；数据资产
Abstract
With the rapid development of the digital economy, the global economic structure is undergoing profound changes. The wide application of emerging technologies such as e-commerce, cloud computing, big data and blockchain has not only greatly promoted trade facilitation and globalization, but also posed a severe challenge to the traditional tax system. In the digital economy, the diversification of transaction modes, the value of data assets and the flexible operation of multinational enterprises make the problems such as the vague definition of tax jurisdiction, the lagging tax collection and administration means, and the increased difficulty in the supervision of transnational transactions increasingly prominent, leading to more serious tax loss. It summarizes the basic characteristics of digital economy and its impact on economy and society, reviews the basic theory of taxation, and explores the complex relationship between digital economy and taxation. This paper analyzes the three main effects of digital economy on tax: tax challenges brought by the change of transaction mode, tax difficulties of data assets and value evaluation, and the problems of tax evasion and transfer pricing of multinational enterprises. Furthermore, the four major problems of tax loss in the digital economy era: the ambiguity of tax jurisdiction, the lag of tax collection and management technology, the increasing difficulty of tax supervision in cross-border transactions, and the imperfection of tax policy and system. Finally, in view of the above problems, this paper puts forward four coping strategies: clarifying the definition standard of tax jurisdiction, improving the technical level of tax collection and administration, strengthening transnational tax supervision cooperation, and improving tax policies and systems. These strategies are designed to provide an effective reference for the government and relevant departments to meet the tax challenges of the digital economy era and ensure the fairness, efficiency and stability of the tax system.
Keywords: Digital economy; tax drain; data assets
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 数字经济概述 2
2.2 税收基本理论 2
2.3 数字经济与税收关系理论 3
三、数字经济对税收的影响 3
3.1 交易模式变化对税收的影响 3
3.2 数据资产与价值评估的税收难题 3
3.3 跨国企业税收逃避与转移定价问题 4
四、数字经济时代税收流失问题 4
4.1 税收管辖权界定的模糊性 4
4.2 税收征管技术手段滞后 5
4.3 跨国交易税收监管难度加大 5
4.4 税收政策与制度的不完善 5
五、应对数字经济时代税收流失的策略 6
5.1 明确税收管辖权界定标准 6
5.1.1 完善常设机构定义 6
5.1.2 协调居民与来源地税收管辖权 6
5.2 提升税收征管技术水平 7
5.2.1 构建智能化税收征管系统 7
5.2.2 加强大数据与区块链技术在税收征管中的应用 7
5.3 加强跨国税收监管合作 7
5.3.1 完善国际税收协定体系 7
5.3.2 强化跨国信息交换与执法合作 8
5.4 完善税收政策与制度 8
5.4.1 优化数字经济税收优惠政策 8
5.4.2 制定适应数字经济的税收法规 9
六、结论 9
参考文献 9
随着数字经济的迅猛发展，全球经济结构正经历着深刻变革。电子商务、云计算、大数据、区块链等新兴技术的广泛应用，不仅极大地促进了贸易的便利化和全球化，也对传统的税收体系提出了严峻挑战。数字经济下，交易模式的多样化、数据资产的价值化以及跨国企业的灵活运作，使得税收管辖权界定模糊、税收征管手段滞后、跨国交易监管难度加大等问题日益凸显，导致税收流失现象愈发严重。概述了数字经济的基本特征及其对经济社会的影响，回顾了税收基本理论，并探讨了数字经济与税收之间的复杂关系。分析了数字经济对税收的三大主要影响：交易模式变化带来的税收挑战、数据资产与价值评估的税收难题，以及跨国企业税收逃避与转移定价问题。进而，详细阐述了数字经济时代税收流失的四大主要问题：税收管辖权界定的模糊性、税收征管技术手段的滞后、跨国交易税收监管难度的加大，以及税收政策与制度的不完善。最后，针对上述问题，本文提出了四大应对策略：明确税收管辖权界定标准、提升税收征管技术水平、加强跨国税收监管合作、完善税收政策与制度。这些策略旨在为政府及相关部门提供有效参考，以应对数字经济时代的税收挑战，确保税收体系的公平、高效与稳定。
关键字：数字经济；税收流失；数据资产
Abstract
With the rapid development of the digital economy, the global economic structure is undergoing profound changes. The wide application of emerging technologies such as e-commerce, cloud computing, big data and blockchain has not only greatly promoted trade facilitation and globalization, but also posed a severe challenge to the traditional tax system. In the digital economy, the diversification of transaction modes, the value of data assets and the flexible operation of multinational enterprises make the problems such as the vague definition of tax jurisdiction, the lagging tax collection and administration means, and the increased difficulty in the supervision of transnational transactions increasingly prominent, leading to more serious tax loss. It summarizes the basic characteristics of digital economy and its impact on economy and society, reviews the basic theory of taxation, and explores the complex relationship between digital economy and taxation. This paper analyzes the three main effects of digital economy on tax: tax challenges brought by the change of transaction mode, tax difficulties of data assets and value evaluation, and the problems of tax evasion and transfer pricing of multinational enterprises. Furthermore, the four major problems of tax loss in the digital economy era: the ambiguity of tax jurisdiction, the lag of tax collection and management technology, the increasing difficulty of tax supervision in cross-border transactions, and the imperfection of tax policy and system. Finally, in view of the above problems, this paper puts forward four coping strategies: clarifying the definition standard of tax jurisdiction, improving the technical level of tax collection and administration, strengthening transnational tax supervision cooperation, and improving tax policies and systems. These strategies are designed to provide an effective reference for the government and relevant departments to meet the tax challenges of the digital economy era and ensure the fairness, efficiency and stability of the tax system.
Keywords: Digital economy; tax drain; data assets
目录
一、绪论 1
1.1 研究背景和意义 1
1.2 国内外研究现状 1
1.3 研究目的和内容 2
二、相关理论概述 2
2.1 数字经济概述 2
2.2 税收基本理论 2
2.3 数字经济与税收关系理论 3
三、数字经济对税收的影响 3
3.1 交易模式变化对税收的影响 3
3.2 数据资产与价值评估的税收难题 3
3.3 跨国企业税收逃避与转移定价问题 4
四、数字经济时代税收流失问题 4
4.1 税收管辖权界定的模糊性 4
4.2 税收征管技术手段滞后 5
4.3 跨国交易税收监管难度加大 5
4.4 税收政策与制度的不完善 5
五、应对数字经济时代税收流失的策略 6
5.1 明确税收管辖权界定标准 6
5.1.1 完善常设机构定义 6
5.1.2 协调居民与来源地税收管辖权 6
5.2 提升税收征管技术水平 7
5.2.1 构建智能化税收征管系统 7
5.2.2 加强大数据与区块链技术在税收征管中的应用 7
5.3 加强跨国税收监管合作 7
5.3.1 完善国际税收协定体系 7
5.3.2 强化跨国信息交换与执法合作 8
5.4 完善税收政策与制度 8
5.4.1 优化数字经济税收优惠政策 8
5.4.2 制定适应数字经济的税收法规 9
六、结论 9
参考文献 9
