摘要
近年来,随着数字经济的飞速发展,各种新商业模式迅速崛起,给税收管理带来了新的挑战。税务机关应改变传统征管思维,顺应时代变化,创新治理体系,既要保护处于初级阶段的新商业模式,又要使其发展纳入法治化、规范化的轨道。
In recent years, with the rapid development of the digital economy, the rapid rise of new business models has brought many new challenges to tax administration. Tax authorities should change the traditional way of thinking, comply with the new development and innovate the management system by keeping a balance between protecting the new business model at primary stage and regulating its development legally and normatively.
出处
《国际税收》
北大核心
2018年第5期16-19,共4页
International Taxation In China
基金
2017年度国家社会科学基金重大项目"‘互联网+’背景下的税收征管模式研究"(项目批准号:17ZDA052)的阶段性成果
关键词
数字经济
新商业模式
税收治理
Digital economy New business model Tax treatment
