摘要
2016年,全球云计算市场规模迅速膨胀,由此全面进入数字经济时代,这是随着互联网的发展而产生的一种新的经济形态。当前,全球疫情持续演变,国际地缘政治经济环境突发因素增加,数字经济凭借虚拟性、高创新性、广覆盖性等特点逆势上扬,有力支持经济恢复,但当前仍存在数字经济属地征管原则难实现,纳税义务、课税标准等适用性减弱,增值税、所得税等征管难度加大,优惠政策均衡性、企业行为真实性有待考究等问题。
In 2016,the scale of the global cloud computing market expanded rapidly,thus entering the era of digital economy,which is a new economic form with the development of the Internet.At present,the global epidemic continues to evolve,the sudden factors in the international geopolitical and economic environment have increased,and the digital economy has risen against the trend by virtue of its virtuality,high innovation,and wide coverage,which has strongly supported economic recovery,but,it still exist the current principle of territorial collection and management of the digital economy is diffi cult to achieve,the applicability of tax obligations and taxation standards is weakened,the diffi culty of collection and management such as value-added tax and income tax has increased,and the balance of preferential policies and the authenticity of corporate behavior need to be examined.
作者
冯倩
韩婷婷
翟晓杰
李滕
FENG Qian;HAN Tingting;ZHAI Xiaojie;LI Teng
出处
《吉林金融研究》
2022年第6期26-29,共4页
Journal of Jilin Financial Research
关键词
数字经济
政策扶持
税收征管
digital economy
policy support
tax collection and management