摘要
随着数字经济的迅猛发展,财政收入,税源渠道得以拓展,然而数字经济交易的虚拟性和隐蔽性给核定征收工作带来了诸多挑战。本文首先分析核定征收在数字经济中的变革,结合税收原则阐述核定征收在数字经济中的应用;其次说明数字经济环境中核定征收对个人、企业、社会和政府四个层面的积极与消极影响,分析利弊,总结核定征收在数字经济背景中面临的机遇与挑战;最终提出应对数字经济中核定征收挑战的措施。
With the rapid development of the digital economy, fiscal revenue, tax sources have been ex-panded, but the virtuality and concealment of digital economic transactions have brought many challenges to the approved collection. Firstly, this paper analyzes the change of approved levy in digital economy and discusses the application of approved levy in digital economy. Secondly, it illustrates the positive and negative effects of approved levy on individuals, enterprises, society and government in the digital economy environment, analyzes the pros and cons, and analyzes the opportunities and challenges of total nodule levy in the context of digital economy;Finally, measures to address the approved levy challenges in the digital economy are proposed.
出处
《社会科学前沿》
2023年第12期7027-7033,共7页
Advances in Social Sciences