数字经济下税收征管数字化转型的机遇与挑战

Opportunities and Challenges of Digital Transformation of Tax Collection and Management in a Digital Economy

面对数字经济带来的机遇与挑战,当今世界正酝酿着一场深刻的税收征管变革。2021年3月我国颁布的《关于进一步深化税收征管改革的意见》提出,要全面推进税收征管数字化转型。本文首先介绍税收征管数字化转型的内涵与背景,继而探讨数字经济在推动征管思想发展、促进征管技术进步、驱动征管业务变革等方面带来的巨大机遇,同时探析数字经济在征管适用主体、征管组织体系、国际税收规则等方面提出的挑战,最后对未来税制发展和征管完善进行了前瞻性思考。

Facing the opportunities and challenges brought by the digital economy,a profound reform of tax collection and management is brewing in today's world.In March 2021,China issued the Opinions on Further Deepening the Reform of Tax Collection and Management,proposing to comprehensively promote the digital transformation of tax collection and management.This paper first introduces the connotation and background of digital transformation of tax collection and management,and then discusses the great opportunities brought by digital economy in promoting the collection and management ideas,technology and business changes.Then the paper analyzes the challenges posed by digital economy in terms of applicable subjects,collection and management organization systems,international tax rules,etc.Finally,the paper makes forward-looking thinking on the future development of tax system.