适配数字经济发展的税制结构优化

Optimization of Tax Structure in Line with the Development of a Digital Economy

在数字经济时代,新经济、新业态、新模式不断涌现,建立在工业经济基础上的现行税收制度与数字经济发展的适配性不足,需要建立起适配数字经济发展的税收制度体系。本文分析了产业数字化和数字产业化条件下数字技术、数据要素应用带来的经济活动变化,进而检视现行税收制度面临的适配性问题。基于统筹建设原则和循序渐进原则,提出进一步明确数字化交易中的税制要素、优化税制结构、研究和明确数据衍生业态的相关税收政策、探索开征适应数据要素课税的新税种等政策建议。

In the era of digital economy,new economy,new business forms and new models are constantly emerging;however,the current tax system based on the industrial economy is not fit enough for the digital economy,and it is necessary to establish a tax system suitable for the development of digital economy.This paper analyzes the changes in economic activities brought about by the application of digital technology and data elements under the industrial digitalization and digital industrialization,and then examines the adaptability problems faced by the current tax system.Based on the principles of overall planning and gradual progress,the paper puts forward relevant suggestions,including further clarifying tax elements in digital transactions,optimizing tax structure,studying and clarifying tax policies of data derivative business,and exploring to introduce new taxes that adapt to data elements.