摘要
为做好数字经济发展模式下的税收征管工作,指出了数字经济税收征管存在的问题,即纳税人数据信息难提取,税制结构不合理,税收征管与数字经济发展不匹配。提出应对数字经济税收征管的对策:加大数字经济载体与技术维度,实现税企双方数据共享,完善税收法律体系,转变税收征管方式与重点。
In order to do well in the tax collection and management under the model of digital economic development,the research finds out the problems of tax collection and management in digital economy,i.e.the difficult extraction of taxpayer data information,irrational tax system structure,and the mismatching between tax collection and management,and the digital economic development.The countermeasures of tax collection and management of digital economy,i.e.to increase the digital economic carriers and technological dimensions,achieve the data sharing between the tax bureau and the enterprise,perfect tax revenue law system,and change the method and key points of tax collection and management.
作者
蔡德发
赵良旭
Cai Defa;Zhao Liangxu(Fiscal and Tax Research Center, College of Finance and Public Administration, Harbin University of Commerce, Harbin 150028, China)
出处
《黑龙江科学》
2021年第12期134-135,共2页
Heilongjiang Science
基金
国家社科基金项目(17BJY177)阶段性研究成果。
关键词
数字经济
大数据
税收征管
Digital economy
Big data
Tax collection and management
