数字经济时代下的税收征管模式创新研究
摘要
本文旨在探讨数字经济时代下税收征管模式的创新路径。随着数字经济的迅猛发展，传统税收征管模式面临诸多挑战，如跨境交易频繁、数据流动性强、税收主体隐匿等。本文首先阐述了数字经济的内涵与特征，以及其对税收征管产生的深远影响。随后，详细分析了大数据、云计算、人工智能和区块链等数字化技术在税收征管中的应用前景，这些技术能够显著提升税收征管的效率、准确性和透明度。针对数字经济背景下的税收征管挑战，本文提出了多项政策建议：一是加强数字化基础设施建设，提升税收征管系统的数字化水平，构建高效的数据存储与处理平台，并强化网络基础设施以保障税收数据安全；二是完善税收法律法规体系，明确数字经济下税收法律法规的适用范围，加强跨境数字交易税收法律条款的制定，并确立数据资产与交易的税收征管原则；三是加强跨部门信息共享与协作，建立跨部门信息交换平台，制定信息共享机制，并加强税收征管协同合作；四是优化纳税服务体验，构建智能化纳税服务平台，提供个性化纳税服务方案，并强化纳税人权益保护与反馈机制。通过上述研究，本文为数字经济时代下税收征管模式的创新提供了理论支持和实践指导，有助于推动税收征管体系的现代化进程，促进数字经济与税收征管的协调发展。
关键词：数字经济；税收征管；数字化技术；政策法规；信息共享；纳税服务
Abstract
This paper aims to explore the innovative path of tax collection and management mode in the era of digital economy. With the rapid development of digital economy, the traditional tax collection and administration model is faced with many challenges, such as frequent cross-border transactions, strong data mobility, and hidden tax subjects. This paper first expounds the connotation and characteristics of digital economy, as well as its far-reaching impact on tax collection and management. Subsequently, the paper analyzes in detail the application prospects of digital technologies such as big data, cloud computing, artificial intelligence and blockchain in tax collection and administration, which can significantly improve the efficiency, accuracy and transparency of tax collection and administration. In view of the challenges of tax collection and administration under the background of digital economy, this paper puts forward a number of policy suggestions: first, strengthen the construction of digital infrastructure, improve the digital level of tax collection and administration system, build an efficient data storage and processing platform, and strengthen network infrastructure to ensure the security of tax data; The second is to improve the tax laws and regulations system, clarify the scope of application of tax laws and regulations under the digital economy, strengthen the formulation of tax laws and regulations on cross-border digital transactions, and establish the tax collection and management principles of data assets and transactions; The third is to strengthen cross-departmental information sharing and collaboration, establish cross-departmental information exchange platforms, formulate information sharing mechanisms, and strengthen tax collection and administration cooperation; The fourth is to optimize the tax service experience, build an intelligent tax service platform, provide personalized tax service plans, and strengthen the protection and feedback mechanism of taxpayers' rights and interests. Through the above research, this paper provides theoretical support and practical guidance for the innovation of tax collection and management mode in the era of digital economy, which is helpful to promote the modernization process of tax collection and management system and promote the coordinated development of digital economy and tax collection and management.
Key words: digital economy; Tax collection and administration; Digital technology; Policies and regulations; Information sharing; Tax service
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、数字经济与税收征管的基本理论 2
2.1 数字经济的内涵与特征 2
2.2 税收征管的基本原理 2
2.3 数字经济对税收征管的影响 3
三、数字化技术在税收征管中的应用 3
3.1 大数据技术的应用 3
3.2 云计算技术的应用 4
3.3 人工智能技术的应用 4
3.4 区块链技术的应用 4
四、税收征管模式创新的政策建议 5
4.1 加强数字化基础设施建设 5
4.1.1 提升税收征管系统数字化水平 5
4.1.2 构建高效的数据存储与处理平台 6
4.1.3 强化网络基础设施保障税收数据安全 6
4.2 完善税收法律法规体系 6
4.2.1 明确数字经济下税收法律法规的适用范围 6
4.2.2 加强跨境数字交易税收法律条款的制定 7
4.2.3 确立数据资产与交易的税收征管原则 7
4.3 加强跨部门信息共享与协作 8
4.3.1 建立跨部门信息交换平台 8
4.3.2 制定跨部门信息共享机制 8
4.3.3 加强跨部门税收征管协同合作 8
4.4 优化纳税服务体验 8
4.4.1 构建智能化纳税服务平台 8
4.4.2 提供个性化纳税服务方案 9
4.4.3 强化纳税人权益保护与反馈机制 9
五、结论 10
参考文献 11
摘要
本文旨在探讨数字经济时代下税收征管模式的创新路径。随着数字经济的迅猛发展，传统税收征管模式面临诸多挑战，如跨境交易频繁、数据流动性强、税收主体隐匿等。本文首先阐述了数字经济的内涵与特征，以及其对税收征管产生的深远影响。随后，详细分析了大数据、云计算、人工智能和区块链等数字化技术在税收征管中的应用前景，这些技术能够显著提升税收征管的效率、准确性和透明度。针对数字经济背景下的税收征管挑战，本文提出了多项政策建议：一是加强数字化基础设施建设，提升税收征管系统的数字化水平，构建高效的数据存储与处理平台，并强化网络基础设施以保障税收数据安全；二是完善税收法律法规体系，明确数字经济下税收法律法规的适用范围，加强跨境数字交易税收法律条款的制定，并确立数据资产与交易的税收征管原则；三是加强跨部门信息共享与协作，建立跨部门信息交换平台，制定信息共享机制，并加强税收征管协同合作；四是优化纳税服务体验，构建智能化纳税服务平台，提供个性化纳税服务方案，并强化纳税人权益保护与反馈机制。通过上述研究，本文为数字经济时代下税收征管模式的创新提供了理论支持和实践指导，有助于推动税收征管体系的现代化进程，促进数字经济与税收征管的协调发展。
关键词：数字经济；税收征管；数字化技术；政策法规；信息共享；纳税服务
Abstract
This paper aims to explore the innovative path of tax collection and management mode in the era of digital economy. With the rapid development of digital economy, the traditional tax collection and administration model is faced with many challenges, such as frequent cross-border transactions, strong data mobility, and hidden tax subjects. This paper first expounds the connotation and characteristics of digital economy, as well as its far-reaching impact on tax collection and management. Subsequently, the paper analyzes in detail the application prospects of digital technologies such as big data, cloud computing, artificial intelligence and blockchain in tax collection and administration, which can significantly improve the efficiency, accuracy and transparency of tax collection and administration. In view of the challenges of tax collection and administration under the background of digital economy, this paper puts forward a number of policy suggestions: first, strengthen the construction of digital infrastructure, improve the digital level of tax collection and administration system, build an efficient data storage and processing platform, and strengthen network infrastructure to ensure the security of tax data; The second is to improve the tax laws and regulations system, clarify the scope of application of tax laws and regulations under the digital economy, strengthen the formulation of tax laws and regulations on cross-border digital transactions, and establish the tax collection and management principles of data assets and transactions; The third is to strengthen cross-departmental information sharing and collaboration, establish cross-departmental information exchange platforms, formulate information sharing mechanisms, and strengthen tax collection and administration cooperation; The fourth is to optimize the tax service experience, build an intelligent tax service platform, provide personalized tax service plans, and strengthen the protection and feedback mechanism of taxpayers' rights and interests. Through the above research, this paper provides theoretical support and practical guidance for the innovation of tax collection and management mode in the era of digital economy, which is helpful to promote the modernization process of tax collection and management system and promote the coordinated development of digital economy and tax collection and management.
Key words: digital economy; Tax collection and administration; Digital technology; Policies and regulations; Information sharing; Tax service
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、数字经济与税收征管的基本理论 2
2.1 数字经济的内涵与特征 2
2.2 税收征管的基本原理 2
2.3 数字经济对税收征管的影响 3
三、数字化技术在税收征管中的应用 3
3.1 大数据技术的应用 3
3.2 云计算技术的应用 4
3.3 人工智能技术的应用 4
3.4 区块链技术的应用 4
四、税收征管模式创新的政策建议 5
4.1 加强数字化基础设施建设 5
4.1.1 提升税收征管系统数字化水平 5
4.1.2 构建高效的数据存储与处理平台 6
4.1.3 强化网络基础设施保障税收数据安全 6
4.2 完善税收法律法规体系 6
4.2.1 明确数字经济下税收法律法规的适用范围 6
4.2.2 加强跨境数字交易税收法律条款的制定 7
4.2.3 确立数据资产与交易的税收征管原则 7
4.3 加强跨部门信息共享与协作 8
4.3.1 建立跨部门信息交换平台 8
4.3.2 制定跨部门信息共享机制 8
4.3.3 加强跨部门税收征管协同合作 8
4.4 优化纳税服务体验 8
4.4.1 构建智能化纳税服务平台 8
4.4.2 提供个性化纳税服务方案 9
4.4.3 强化纳税人权益保护与反馈机制 9
五、结论 10
参考文献 11
