数字经济背景下税收征管问题及对策

Tax Collection and Administration Issues and Countermeasures in the Context of Digital Economy

数字经济的迅猛发展促进了商业模式的创新发展,但这也为我国税收征管带来了问题和挑战,目前的税收制度主要针对传统产业,而对于数字型企业很难实现公平征税,因此这也造成了传统产业和数字型企业征税不平衡的现象。文章对数字经济背景下税收征管问题进行分析,提出进一步优化我国数字经济税收征管的相关建议。

The rapid development of the digital economy has promoted the innovative development of business models,but this has also brought problems and challenges to China's tax collection and administration.The current tax system mainly aims at traditional industries,and it is difficult to achieve fair taxation for digital enterprises,so this has also caused the imbalance of taxation between traditional industries and digital enterprises.This paper analyzes the tax collection and administration issues under the background of digital economy and puts forward relevant suggestions to further optimize the tax collection and administration of China's digital economy.