数字经济税收:一个分析框架

Digital Economy Taxation:An Analytical Framework

数字经济税收问题与数字经济的可持续发展以及新时代税制的完善密切相关。本文提出了一个包括“一条主线、两项原则、三大主题和四个改革取向”的数字经济税收分析框架。其中,“一条主线”是指以适应数字经济特点和趋势为核心;“两项原则”则要求数字经济税收应遵循公平原则和效率原则;“三大主题”包括税收领域需关注的数据课税、纳税遵从和税收分配等重要问题;而“四个改革取向”指的是在数字经济税收领域需要进行税制改革、智慧税务、财政体制改革以及国际协调与合作。通过以上分析框架,可以更全面分析数字经济税收问题,并提出相应的政策建议,促进数字经济的可持续发展,同时推动税制的完善,实现更好的税收治理。

The tax challenges posed by the digital economy are intricately tied to the sustainable development of the digital economy and the evolution of tax systems in the new era.This paper proposes a comprehensive framework for analyzing taxes in the digital economy,encompassing"one main line,two principles,three themes,and four reform orientations".The"one main line"refers to adapting to the characteristics and trends of the digital economy as the core.The"two principles"advocate for tax measures in the digital economy to adhere to the principles of fairness and efficiency.The"three major themes"encapsulate critical issues such as data taxation,tax compliance,and tax distribution,demanding attention within the realm of taxation.The"four reform orientations"encompass necessary changes in tax reform,smart taxation,financial systems,and international coordination and cooperation within the domain of digital economy taxation.Utilizing this analytical framework enables a more comprehensive examination of the tax challenges posed by the digital economy.It facilitates the generation of policy recommendations aimed at fostering the sustainable development of the digital economy,concurrently advancing tax system improvements and achieving enhanced tax governance.