浅析数字经济背景下税收征管问题

Analysis of Tax Collection and Administration under the Background of Digital Economy

依托信息技术和互联网的飞速发展,数字经济已然成为助力我国经济社会高质量发展的新引擎。但是,数字经济也因其自身的高隐蔽性、高虚拟性、超流动性等特点对我国税收征管带来了新的挑战。数字经济背景下,如何通过完善税收征管制度以提高我国税收征管水平、推动税收治理现代化进程,具有重要的研究价值和现实意义。鉴于此,在探析我国现阶段税收征管存在问题的基础上,对税收征管制度的进一步发展和完善提出了相关对策建议。

Relying on the rapid development of information technology and the Internet, digital economy has become a new engine to help the high-quality development of China’s economy and society. However, the digital economy has brought new challenges to China’s tax collection and administration due to its characteristics of high concealment, high virtuality and super liquidity. Under the background of digital economy, how to improve the tax collection and administration system to improve the level of tax collection and administration in China and promote the modernization of tax administration has important research value and practical significance. In view of this, on the basis of analyzing the problems in the current stage of tax collection and administration in China, the paper puts forward relevant countermeasures and suggestions for the further development and improvement of the tax collection and administration system.