助力我国数字经济发展的税收政策研究

Research on the Tax Policies to Help Improve Development of the Digital Economy

近年来,我国数字经济跨越式发展,产业规模稳居世界第二,为我国经济社会发展注入了强大动力。数字经济在发展过程中,呈现了数据化、平台化、无界限化和共享化的特点,这对现行的税收政策体系提出了新的要求,需要对其适时调整以助力数字经济的高质量发展。税收政策助力数字经济发展主要体现在企业、数字人才、整体税收环境等层面,但现行的税收政策仍存在纳税主体及课税对象等界定不清晰、优惠政策覆盖面局限、税收征管制度难以适应数字化要求等不足,需要从改革现有税制、完善相关的税收优惠政策和创新征管制度等路径来完善税收政策,以助力我国数字经济高质量发展。

In the recent years, our country’s digital economy has achieved great-leap-forward development, and its industrial scale ranks second in the world, which has injected a strong impetus into my country’s economic and social development. In the process of the development of the digital economy, it presents the characteristics of dataization, platformization, unboundedness and sharing, which put forward new requirements for the current tax policy system and tax management, and needs to be adjusted in time to facilitate the development of the digital economy. The mechanism that tax policy helps the high-quality development of the digital economy is mainly reflected in the aspects of enterprises, digital talents, and the overall tax environment. However, the current tax policy still has deficiencies such as deficiencies in the definition of tax subject and tax object, limited coverage of preferential policies, and the low level of collection and management. Therefore, It is necessary to improve tax policies by reforming existing tax policies, improving relevant preferential tax policies, and innovating tax collection and management system to facilitate the high-quality development of our country’s digital economy.