数字经济对税收制度的挑战及改革建议

Challenges of Digital Economy to Tax System and Reform Suggestions

在数字经济发展的背景下,建立在工业经济基础上的传统税收制度不能有效回应税收征纳过程中面临的新现象、新问题。文章从税制要素、税收征管制度和税收收入分享体制三个方面分析了数字经济对传统税收制度和征管带来的挑战。在此基础上,分别从推进不同税种的税制改革、推动数字化征管制度和手段创新、优化地区间税收分享制度等方面提出应对举措,为数字化背景下的税收制度和征管调整提供理论借鉴。

With the development of digital economy,the traditional tax system based on industrial economy can not effectively explain the new phenomena and solve the problems in the process of tax collection and payment.This paper analyzes the challenges of digital economy to the traditional tax system and tax collection and management from three aspects:tax system elements,tax collection and management system and tax revenue sharing system.This paper puts forward recommendations from three aspects:the tax system reform of different taxes,promoting the innovation of digital collection and management system and means,and optimizing the tax sharing system between regions,so as to provide theoretical reference for the tax system and tax collection and management adjustment under the digital background.