数字经济背景下电子发票对税收征管的影响研究——基于浙江经验

Research on the Impact of Electronic Invoices on the Tax Collection and Management in the Digital Economy——Experience from Zhejiang

在数字经济加速发展的背景下,涉税事项具有隐蔽性、模糊性及高流动性,传统税收征管模式受到冲击,直接影响税收征纳主体关系,税务数字化转型亟待推进。发票电子化是建成税务数字化体系的关键一步,具有促进征管数字化与推动纳税主体智能化转型的双重作用,对于实现从“以票管税”向“以数治税”转变至关重要。本文根据浙江省“数字技术+税收征管”实践,从税收征纳主体角度探讨电子发票助推“以数治税”机理,揭示在数字化进程中电子发票应用存在的痛点,诸如企业短期转型难、信息不对称、数据面临泄露风险及信息孤岛化等问题。据此提出电子发票的改进措施,力图提高纳税遵从度、促进税企信息一体化与信息共享等,为实现“以数治税”提供参考。

In the context of the accelerated development of the digital economy,tax-related matters are concealed,ambiguous,and highly mobile.The traditional model of tax collection and management has been impacted,which directly affects the relationship between tax collection subjects,and the digital transformation of taxation needs to be promoted.Invoice digitization is a key step in the establishment of a digital taxation system.It has dual role of promoting digitization of tax collection and management and promoting the intelligent transformation of taxpayers.It is essential to realize the transition from“tax administration by invoices”to“digital tax administration”.Examining the practice of“digital technology+tax collection and management”in Zhejiang Province,this article explores the mechanism of electronic invoices boosting“digital tax administration”from the perspective of tax collection subjects.The article reveals the pain points in the application of electronic invoices in the process of digitalization,such as the difficulty of short-term transformation of enterprises,information asymmetry,data leakage risks and information islanding.Accordingly,we propose the improvement measures for electronic invoices to improve tax compliance,promote the integration of tax and enterprise information and information sharing,etc.,and provide a reference for the realization of“digital tax administration”.