数字经济背景下构建税收治理新格局的路径探究

An Exploration of the Path for Establishing a New Tax Governance Framework against the Background of a Digital Economy

数字经济是以数据资源、信息网络和数字技术为内在驱动的新型经济形式。数字经济不仅成为驱动我国经济社会发展的新引擎,也成为我国经济新的重要增长点。加强对数字经济的税收治理是实现税收治理现代化的重要任务。本文剖析数字经济背景下税收治理存在的一些问题,阐述数字经济背景下税收治理面临的挑战及税收治理的基本思路,提出应从加快税收立法进程、完善税收制度体系、优化税收征管方式、健全税务监管机制等方面不断提升税收治理能力,从而推动构建税收治理新格局。

The digital economy represents a novel economic paradigm driven by data resources,information networks,and digital technologies.It not only serves as a new engine propelling the economic and social development in China,but also constitutes a significant growth driver.Strengthening tax governance in the digital economy is an essential task in achieving modern tax governance.This paper examines certain issues associated with tax governance in the context of the digital economy,elucidating the challenges faced,and outlines the fundamental strategies for tax governance.The paper proposes continuous enhancements in tax governance capabilities through accelerating the tax legislation process,refining the tax system framework,optimizing tax collection methods,and reinforcing tax supervision mechanisms.Those efforts aim to facilitate the establishment of a new tax governance paradigm.