摘要
数字经济对我国税收体系的挑战和冲击已有所显现,同时国际层面的数字经济税收变革也直接关乎我国的战略利益。我国应持续强化对数字经济税收问题的研究,深度参与OECD等国际组织主导的数字经济国际税收规则制定工作,在数字经济全球治理舞台上贡献“中国方案”,推动形成合理公平的国际税则新制度,展现我国作为数字经济大国主动作为的积极态度和担当精神,以提升我国在国际税收规则制定中的话语权。
The challenges and impacts of the digital economy on the tax system have already emerged in China,and the changes in the taxation of the digital economy at the international level are also directly related to China’s strategic interests.China should continue to strengthen the research on the taxation challenges of the digital economy,deeply participate in the international taxation rules of the digital economy led by OECD and other international organizations,contribute effective“Chinese solutions”in the global governance arena of the digital economy,promote the formation of a reasonable and fair new international taxation system,and demonstrate China’s proactive attitude and commitment as a major digital economy country.We will also promote the formation of a reasonable and fair new international taxation system,and demonstrate our positive attitude and spirit of commitment as a major digital economy country,so as to enhance our voice in the formulation of international taxation rules.
作者
朱惠涵
谭旻
陈畅
张鹏飞
Zhu Huihan;Tan Min;Chen Chang;Zhang Pengfei
出处
《科学发展》
CAS
2021年第5期49-58,共10页
Scientific Development
关键词
数字经济
数字服务税
税收规则
Digital economy
Digital service tax
Tax rules