数字经济税收征管的挑战与对策研究
摘 要
随着信息技术的迅猛发展，数字经济已成为全球经济增长的新引擎。本研究围绕数字经济税收征管的挑战与对策展开，首先概述了数字经济基础理论、税收征管理论以及数字经济税收征管理论，为后续分析提供理论支撑。随后，从保障财政收入稳定增长和促进社会公平与经济发展两个方面，深入分析了数字经济税收征管的重要性。接着，研究揭示了数字经济税收征管在税收征管法律法规、税收征管技术创新、跨境税收征管以及纳税人遵从与税收风险等方面面临的挑战，并针对这些挑战，提出了完善税收征管法律法规、提升税收征管技术创新、加强跨境税收征管以及提高纳税人遵从与防范税收风险等对策。本研究旨在为数字经济税收征管提供科学依据和实践指导，以期更好地应对数字经济带来的税收征管挑战，推动经济的可持续发展。
关键词：数字经济;税收征管;财政收入;跨境征管
Abstract
With the rapid development of information technology, the digital economy has become a new engine of global economic growth. This study focuses on the challenges and countermeasures of tax collection and administration of digital economy. It first summarizes the basic theory of digital economy, the theory of tax collection and administration and the theory of tax collection and administration of digital economy, so as to provide theoretical support for subsequent analysis. Subsequently, the importance of tax collection and administration of digital economy was deeply analyzed from two aspects: ensuring the steady growth of fiscal revenue and promoting social equity and economic development. Then, the research reveals the digital economy tax collection and administration in tax collection and administration laws and regulations, tax collection and administration technology innovation, cross-border tax collection and administration and taxpayer compliance and the challenge, and for these challenges, put forward the perfect tax collection and administration laws and regulations, improve tax collection and administration technology innovation, strengthen cross-border tax collection and administration and improve the taxpayer compliance and guard against tax risk countermeasures. This study aims to provide scientific basis and practical guidance for tax collection and administration of digital economy, in order to better cope with the challenges of tax collection and administration brought by digital economy and promote the sustainable development of economy.
Keywords：Digital economy; tax collection and administration; fiscal revenue; and cross-border collection and administration
目 录
引 言 1
第一章 相关理论概述 2
1.1 数字经济基础理论 2
1.2 税收征管理论 2
1.3 数字经济税收征管理论 2
第二章 数字经济税收征管的重要性 4
2.1 保障财政收入稳定增长 4
2.2 促进社会公平与经济发展 4
第三章 数字经济税收征管的挑战 6
3.1 税收征管法律法规的挑战 6
3.2 税收征管技术创新的挑战 6
3.3 跨境税收征管的挑战 6
3.4 纳税人遵从与税收风险的挑战 7
第四章 提升数字经济税收征管的对策 8
4.1 完善税收征管法律法规的对策 8
4.1.1 制定适应数字经济的税收征管法律法规 8
4.1.2 加强数字经济税收征管法律法规的执行与监管 8
4.2 提升税收征管技术创新的对策 9
4.2.1 推动税收征管技术的创新与应用 9
4.2.2 加强税收征管技术人才的培养与引进 9
4.3 加强跨境税收征管的对策 9
4.3.1 完善跨境税收征管合作机制 9
4.3.2 提升跨境税收征管的信息共享与协调能力 10
4.4 提高纳税人遵从与防范税收风险的对策 10
4.4.1 增强纳税人对数字经济税收征管的认知与遵从度 10
4.4.2 构建数字经济税收征管的风险防范体系 11
结 论 13
参考文献 14
致 谢 15
摘 要
随着信息技术的迅猛发展，数字经济已成为全球经济增长的新引擎。本研究围绕数字经济税收征管的挑战与对策展开，首先概述了数字经济基础理论、税收征管理论以及数字经济税收征管理论，为后续分析提供理论支撑。随后，从保障财政收入稳定增长和促进社会公平与经济发展两个方面，深入分析了数字经济税收征管的重要性。接着，研究揭示了数字经济税收征管在税收征管法律法规、税收征管技术创新、跨境税收征管以及纳税人遵从与税收风险等方面面临的挑战，并针对这些挑战，提出了完善税收征管法律法规、提升税收征管技术创新、加强跨境税收征管以及提高纳税人遵从与防范税收风险等对策。本研究旨在为数字经济税收征管提供科学依据和实践指导，以期更好地应对数字经济带来的税收征管挑战，推动经济的可持续发展。
关键词：数字经济;税收征管;财政收入;跨境征管
Abstract
With the rapid development of information technology, the digital economy has become a new engine of global economic growth. This study focuses on the challenges and countermeasures of tax collection and administration of digital economy. It first summarizes the basic theory of digital economy, the theory of tax collection and administration and the theory of tax collection and administration of digital economy, so as to provide theoretical support for subsequent analysis. Subsequently, the importance of tax collection and administration of digital economy was deeply analyzed from two aspects: ensuring the steady growth of fiscal revenue and promoting social equity and economic development. Then, the research reveals the digital economy tax collection and administration in tax collection and administration laws and regulations, tax collection and administration technology innovation, cross-border tax collection and administration and taxpayer compliance and the challenge, and for these challenges, put forward the perfect tax collection and administration laws and regulations, improve tax collection and administration technology innovation, strengthen cross-border tax collection and administration and improve the taxpayer compliance and guard against tax risk countermeasures. This study aims to provide scientific basis and practical guidance for tax collection and administration of digital economy, in order to better cope with the challenges of tax collection and administration brought by digital economy and promote the sustainable development of economy.
Keywords：Digital economy; tax collection and administration; fiscal revenue; and cross-border collection and administration
目 录
引 言 1
第一章 相关理论概述 2
1.1 数字经济基础理论 2
1.2 税收征管理论 2
1.3 数字经济税收征管理论 2
第二章 数字经济税收征管的重要性 4
2.1 保障财政收入稳定增长 4
2.2 促进社会公平与经济发展 4
第三章 数字经济税收征管的挑战 6
3.1 税收征管法律法规的挑战 6
3.2 税收征管技术创新的挑战 6
3.3 跨境税收征管的挑战 6
3.4 纳税人遵从与税收风险的挑战 7
第四章 提升数字经济税收征管的对策 8
4.1 完善税收征管法律法规的对策 8
4.1.1 制定适应数字经济的税收征管法律法规 8
4.1.2 加强数字经济税收征管法律法规的执行与监管 8
4.2 提升税收征管技术创新的对策 9
4.2.1 推动税收征管技术的创新与应用 9
4.2.2 加强税收征管技术人才的培养与引进 9
4.3 加强跨境税收征管的对策 9
4.3.1 完善跨境税收征管合作机制 9
4.3.2 提升跨境税收征管的信息共享与协调能力 10
4.4 提高纳税人遵从与防范税收风险的对策 10
4.4.1 增强纳税人对数字经济税收征管的认知与遵从度 10
4.4.2 构建数字经济税收征管的风险防范体系 11
结 论 13
参考文献 14
致 谢 15
