摘 要
随着数字经济的迅猛发展，传统的税收征管模式面临着前所未有的挑战和改革的压力。本文以数字经济为背景，探讨了税收征管模式的创新路径，旨在为有效应对数字时代的税务管理问题提供理论支撑和实践指导。首先，文章概述了数字经济的定义及其对税收征管的影响，包括交易方式的变化、税基侵蚀与利润转移问题以及纳税人行为的改变等方面。随后，通过分析国际上如OECD国家和发展中国家的税收征管创新实践，以及国内税收征管模式的演进，揭示了当前税收征管工作面临的主要问题与挑战。在此基础上，文章提出了数字经济背景下税收征管模式创新的路径，包括构建数字化税务信息系统、优化虚拟税务管理与服务、完善税收合规与风险管理机制、加强国际合作与税收信息交换等方面。最后，研究总结了相关结论并对未来税收征管模式的发展进行了展望。
关键词：数字经济；税收征管；模式创新；风险管理
Abstract
With the rapid development of the digital economy, traditional tax collection and management models are facing unprecedented challenges and pressure for reform. This article explores the innovative path of tax collection and management models in the context of the digital economy, aiming to provide theoretical support and practical guidance for effectively addressing tax management issues in the digital age. Firstly, the article provides an overview of the definition of the digital economy and its impact on tax administration, including changes in transaction methods, issues of tax base erosion and profit transfer, and changes in taxpayer behavior. Subsequently, by analyzing the innovative practices of tax collection and management in international countries such as OECD and developing countries, as well as the evolution of domestic tax collection and management models, the main problems and challenges faced by current tax collection and management work were revealed. On this basis, the article proposes a path for innovative tax collection and management models in the context of the digital economy, including building a digital tax information system, optimizing virtual tax management and services, improving tax compliance and risk management mechanisms, strengthening international cooperation and tax information exchange, and other aspects. Finally, the study summarized relevant conclusions and provided prospects for the development of future tax collection and management models.
Keywords: digital economy; Tax collection and management; Model innovation; risk management
目 录
一、绪论 1
1.1 研究背景与意义 1
1.2 国内外研究现状 1
1.3 研究目的 1
二、数字经济概述 2
2.1 数字经济的定义 2
2.2 数字经济对税收征管的影响 2
2.2.1 交易方式的变化 2
2.2.2 税基侵蚀与利润转移问题 3
2.2.3 纳税人行为的改变 3
2.3 税收征管模式创新的理论基础 3
2.3.1 税收征管模式的演变历程 3
2.3.2 税收征管模式创新的理论依据 4
三、国内外税收征管模式创新现状 4
3.1 国际上的税收征管创新实践 4
3.1.1 OECD国家的案例 4
3.1.2 发展中国家的实践 5
3.2 国内税收征管模式的演进 5
3.2.1 现行税收征管模式概述 5
3.2.2 创新措施与成效分析 6
四、数字经济背景下税收征管模式的创新路径 6
4.1 数字化税务信息系统的构建与应用 6
4.2 虚拟税务管理与服务优化 7
4.3 税收合规与风险管理机制 7
4.4 国际合作与税收信息交换 7
五、结论与展望 8
5.1 研究结论 8
5.2 研究展望 8
参考文献 8
