摘 要
随着数字经济蓬勃发展，传统税收征管面临前所未有的挑战。本文旨在探讨数字经济发展背景下税收征管存在的问题并提出相应对策。通过对国内外相关文献的梳理以及对典型数字经济模式下企业运营特征与税务处理现状的分析，发现当前税收征管存在税源监控难度大、税收法规滞后、国际间税收协调困难等问题。基于此，采用理论分析与案例研究相结合的方法，深入剖析问题根源。研究结果表明，构建适应数字经济发展的税收征管体系迫在眉睫。创新性地提出利用大数据、区块链等新兴技术强化税源监管，推动税收法规与时俱进以涵盖新型经济业态，并加强国际合作建立多边税收协调机制。这不仅有助于解决国内数字经济税收征管难题，也为国际社会应对类似问题提供了有益参考，为数字经济健康稳定发展提供坚实的税收制度保障，确保国家税收利益的同时促进数字经济繁荣。
关键词：数字经济 税收征管 税源监控
Abstract
With the vigorous development of the digital economy, traditional tax administration is confronted with unprecedented challenges. This paper aims to explore the issues in tax administration under the backdrop of digital economic development and propose corresponding countermeasures. By reviewing relevant domestic and international literature and analyzing the operational characteristics and current tax handling status of enterprises under typical digital economy models, it is found that current tax administration faces significant challenges such as difficulties in monitoring tax sources, lagging tax regulations, and difficulties in international tax coordination. Based on this, a combination of theoretical analysis and case studies is employed to delve into the root causes of these problems. The research findings indicate that constructing a tax administration system adapted to the digital economy is imperative. Innovatively, this paper proposes leveraging emerging technologies such as big data and blockchain to strengthen tax source supervision, promoting the updating of tax regulations to encompass new economic forms, and enhancing international cooperation to establish multilateral tax coordination mechanisms. These measures not only help address domestic challenges in digital economy tax administration but also provide valuable references for the international community in tackling similar issues, thereby providing a solid tax system guarantee for the healthy and stable development of the digital economy, ensuring national tax interests while fostering the prosperity of the digital economy.Keyword:Digital Economy Tax Administration Tax Source Monitoring
目 录
1绪论 1
1.1数字经济下税收征管的背景与意义 1
1.2国内外研究现状综述 1
1.3本文的研究方法与思路 1
2数字经济对税收征管的挑战 2
2.1税收征管对象的虚拟化问题 2
2.2跨境交易带来的税收难题 2
2.3数据安全与隐私保护的考量 3
2.4新业态下的税源监控困境 3
3数字经济下税收政策的适应性调整 4
3.1税收制度的数字化转型需求 4
3.2税收优惠政策的重新定位 5
3.3税收管辖权的界定原则 5
3.4区块链技术在税收中的应用 6
4完善数字经济税收征管的对策建议 6
4.1构建协同治理的税收征管体系 6
4.2强化数据驱动的征管能力建设 7
4.3推进国际税收合作机制建设 8
4.4培育适应数字经济的税务人才 8
结论 9
参考文献 10
致谢 11
