财税政策助推数字经济高质量发展研究

Research on Fiscal and Tax Policies Boosting the High-quality Development of Digital Economy

伴随着数字化时代的到来,在数字产业化、产业数字化进程中,数字网络技术不断创新突破,数字化变革与社会发展紧密相关。要保证数字经济持续健康发展,就需要重塑支撑其发展的财税政策,财税政策已成为数字经济发展的助力,同时为数字经济发展提供基础保障。文章从新型信息基础设施建设、高端复合型人才培养、核心技术创新研发、数字治理能力提升4个方面研究财税政策推进数字经济高质量发展的路径,揭示了目前数字经济发展存在的主要问题:新型基础设施薄弱、高端复合型人才缺乏、数字技术创新不足、数字治理能力水平不高,并进一步提出助推数字经济高质量发展的财税政策创新的新思路。

With the advent of the digital age,in the process of digital industrialization and industrial digitization,digital network technology continues to innovate and make breakthroughs,and digital transformation implements the entire process of social development.The sustained and healthy development of the digital economy requires reshaping the fiscal and taxation policies that support its development.The fiscal and taxation policies have become a driving force for the development of the digital economy and at the same time provide a basic guarantee for the development of the digital economy.The article studies the path of fiscal and taxation policies to promote the high-quality development of the digital economy from four aspects:new infrastructure construction,high-end compound talent training,core technology innovation research and development,and digital governance capability enhancement,and reveals the main problems in the current digital economy development:new Weak infrastructure,lack of high-end compound talents,insufficient digital technology innovation,and low level of digital governance capabilities;further propose innovations in fiscal and taxation policies that promote the highquality development of the digital economy.