论数字经济背景下的国内税收治理

On the Domestic Tax Governance against the Background of a Digital Economy

不同的经济时代对应不同的国内税收治理方案,数字经济时代呼唤更加契合数据要素和新业态发展的税收治理方案。现代信息技术应用于税收征管,虽然可以提升税收征收率,但随之伴生的实际税负增高可能超过部分纳税人所能承受的税负阈值,减损市场主体的整体活力,区域、企业和个人之间的收入分配难题在数字经济下亦被放大。因此,国内税收治理应在适度借鉴国际税收治理的观念和做法的同时,针对新业态发展的需求和问题,优化税制结构,以智慧税务建设提升税收征管效能,重视税收政策评估,进一步激发税收在国家治理中的积极作用。

The domestic tax governance scheme changes with the economic time.The digital economy time calls for a new tax governance scheme that is more in line with data elements and development of new business forms.Although the application of modern information technology in tax collection and administration can increase the tax collection rate,the accompanying increase in the actual tax burden may exceed the tax burden threshold that some taxpayers can bear,which reduces overall vitality of market entities,and income distribution difficulties among regions,enterprises and individuals are also amplified.Therefore,while drawing appropriately on the concepts and practices of international tax governance,it is necessary to adapt domestic tax governance to optimize the structure of the tax system in view of the needs and problems of the development of new business forms,improve the efficiency of tax collection and administration with smart tax construction,attach importance to tax policy evaluation,and further stimulate the positive role of tax in national governance.