摘要
随着信息技术的飞速发展，数字经济已成为全球经济的重要组成部分，其独特的交易模式、资产形态及跨境特性给传统税收征管体系带来了前所未有的挑战。数字经济下，跨境交易频繁、无形资产交易增多、数据资产价值凸显，使得税收征管面临交易模式复杂多变、数据资产与价值评估难题、技术手段滞后以及国际税收合作与协调不足等多重困境。这些问题不仅影响税收公平与正义，也制约了数字经济的健康发展，甚至威胁到国家财政收入的稳定。本文概述了数字经济理论、税收征管理论以及数字经济与税收征管之间的关系，为后续分析奠定理论基础。随后，阐述了数字经济税收征管在维护税收公平与正义、促进数字经济健康发展、保障国家财政收入稳定等方面的重要性。接着，深入剖析了数字经济税收征管面临的交易模式复杂多变、数据资产与价值评估难题、技术手段滞后以及国际税收合作与协调不足等四大难题，并逐一分析了各难题的具体表现及成因。最后，针对上述问题，本文提出了创新税收征管模式、完善数据资产与价值评估体系、提升税收征管技术手段以及加强国际税收合作与协调等四大应对策略，旨在为解决数字经济税收征管难题提供理论支持与实践指导。
关键字：数字经济；税收征管；交易模式；数据资产
Abstract
With the rapid development of information technology, digital economy has become an important part of the global economy, and its unique transaction mode, asset form and cross-border characteristics have brought unprecedented challenges to the traditional tax collection and administration system. Under the digital economy, frequent cross-border transactions, increasing intangible asset transactions, and prominent value of data assets make tax collection and management face multiple difficulties, such as complex and changeable trading modes, difficulties in data asset and value evaluation, lagging technical means, and insufficient international tax cooperation and coordination. These problems not only affect tax fairness and justice, but also restrict the healthy development of the digital economy, and even threaten the stability of national fiscal revenue. This paper summarizes the theory of digital economy, tax collection and administration, and the relationship between digital economy and tax collection and administration, laying a theoretical foundation for subsequent analysis. Subsequently, it expounds the importance of tax collection and administration of digital economy in maintaining tax fairness and justice, promoting the healthy development of digital economy, and ensuring the stability of national fiscal revenue. Then, it paper analyzes the four problems faced by tax collection and administration of digital economy, such as complex and changeable transaction mode, data assets and value evaluation, backward technical means and insufficient international tax cooperation and coordination, and analyzes the specific manifestations and causes of each problem one by one. Finally, in view of the above problems, this paper puts forward four coping strategies, including innovating the tax collection and management model, improving the data asset and value evaluation system, improving the technical means of tax collection and management, and strengthening the international tax cooperation and coordination, aiming to provide theoretical support and practical guidance for solving the problem of tax collection and management in digital economy.
Key words: Digital economy; tax collection and administration; trading mode; 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 数字经济理论 2
2.2 税收征管理论 3
2.3 数字经济与税收征管关系 3
三、数字经济税收征管的重要性 3
3.1 维护税收公平与正义 3
3.2 促进数字经济健康发展 4
3.3 保障国家财政收入稳定 4
四、数字经济税收征管难题 5
4.1 交易模式复杂多变 5
4.1.1 跨境交易税收征管难题 5
4.1.2 无形资产交易税收征管挑战 5
4.2 数据资产与价值评估难题 5
4.2.1 数据资产界定不清 5
4.2.2 价值评估标准缺失 6
4.3 税收征管技术手段滞后 6
4.3.1 信息化程度不足 6
4.3.2 智能化水平低 6
4.4 国际税收合作与协调难题 6
4.4.1 国际税收规则不适应 6
4.4.2 跨国税收监管合作不足 7
五、数字经济税收征管难题的应对策略 7
5.1 创新税收征管模式 7
5.1.1 构建适应数字经济的税收征管体系 7
5.1.2 强化跨境交易税收征管 8
5.2 完善数据资产与价值评估体系 8
5.2.1 明确数据资产的法律地位与权属 8
5.2.2 建立科学的数据资产价值评估标准 9
5.3 提升税收征管技术手段 9
5.3.1 加强税收征管信息化建设 9
5.3.2 推动智能化技术在税收征管中的应用 9
5.4 加强国际税收合作与协调 10
5.4.1 推动国际税收规则改革 10
5.4.2 加强跨国税收监管合作 10
六、结论 11
参考文献 11
随着信息技术的飞速发展，数字经济已成为全球经济的重要组成部分，其独特的交易模式、资产形态及跨境特性给传统税收征管体系带来了前所未有的挑战。数字经济下，跨境交易频繁、无形资产交易增多、数据资产价值凸显，使得税收征管面临交易模式复杂多变、数据资产与价值评估难题、技术手段滞后以及国际税收合作与协调不足等多重困境。这些问题不仅影响税收公平与正义，也制约了数字经济的健康发展，甚至威胁到国家财政收入的稳定。本文概述了数字经济理论、税收征管理论以及数字经济与税收征管之间的关系，为后续分析奠定理论基础。随后，阐述了数字经济税收征管在维护税收公平与正义、促进数字经济健康发展、保障国家财政收入稳定等方面的重要性。接着，深入剖析了数字经济税收征管面临的交易模式复杂多变、数据资产与价值评估难题、技术手段滞后以及国际税收合作与协调不足等四大难题，并逐一分析了各难题的具体表现及成因。最后，针对上述问题，本文提出了创新税收征管模式、完善数据资产与价值评估体系、提升税收征管技术手段以及加强国际税收合作与协调等四大应对策略，旨在为解决数字经济税收征管难题提供理论支持与实践指导。
关键字：数字经济；税收征管；交易模式；数据资产
Abstract
With the rapid development of information technology, digital economy has become an important part of the global economy, and its unique transaction mode, asset form and cross-border characteristics have brought unprecedented challenges to the traditional tax collection and administration system. Under the digital economy, frequent cross-border transactions, increasing intangible asset transactions, and prominent value of data assets make tax collection and management face multiple difficulties, such as complex and changeable trading modes, difficulties in data asset and value evaluation, lagging technical means, and insufficient international tax cooperation and coordination. These problems not only affect tax fairness and justice, but also restrict the healthy development of the digital economy, and even threaten the stability of national fiscal revenue. This paper summarizes the theory of digital economy, tax collection and administration, and the relationship between digital economy and tax collection and administration, laying a theoretical foundation for subsequent analysis. Subsequently, it expounds the importance of tax collection and administration of digital economy in maintaining tax fairness and justice, promoting the healthy development of digital economy, and ensuring the stability of national fiscal revenue. Then, it paper analyzes the four problems faced by tax collection and administration of digital economy, such as complex and changeable transaction mode, data assets and value evaluation, backward technical means and insufficient international tax cooperation and coordination, and analyzes the specific manifestations and causes of each problem one by one. Finally, in view of the above problems, this paper puts forward four coping strategies, including innovating the tax collection and management model, improving the data asset and value evaluation system, improving the technical means of tax collection and management, and strengthening the international tax cooperation and coordination, aiming to provide theoretical support and practical guidance for solving the problem of tax collection and management in digital economy.
Key words: Digital economy; tax collection and administration; trading mode; 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 数字经济理论 2
2.2 税收征管理论 3
2.3 数字经济与税收征管关系 3
三、数字经济税收征管的重要性 3
3.1 维护税收公平与正义 3
3.2 促进数字经济健康发展 4
3.3 保障国家财政收入稳定 4
四、数字经济税收征管难题 5
4.1 交易模式复杂多变 5
4.1.1 跨境交易税收征管难题 5
4.1.2 无形资产交易税收征管挑战 5
4.2 数据资产与价值评估难题 5
4.2.1 数据资产界定不清 5
4.2.2 价值评估标准缺失 6
4.3 税收征管技术手段滞后 6
4.3.1 信息化程度不足 6
4.3.2 智能化水平低 6
4.4 国际税收合作与协调难题 6
4.4.1 国际税收规则不适应 6
4.4.2 跨国税收监管合作不足 7
五、数字经济税收征管难题的应对策略 7
5.1 创新税收征管模式 7
5.1.1 构建适应数字经济的税收征管体系 7
5.1.2 强化跨境交易税收征管 8
5.2 完善数据资产与价值评估体系 8
5.2.1 明确数据资产的法律地位与权属 8
5.2.2 建立科学的数据资产价值评估标准 9
5.3 提升税收征管技术手段 9
5.3.1 加强税收征管信息化建设 9
5.3.2 推动智能化技术在税收征管中的应用 9
5.4 加强国际税收合作与协调 10
5.4.1 推动国际税收规则改革 10
5.4.2 加强跨国税收监管合作 10
六、结论 11
参考文献 11
