摘要
新冠疫情的全球化蔓延加快了数字经济的全球化进程,新的商业模式和新的业务类型不断涌现,数字支付也随之逐渐渗透到各个行业。新经济体系背景下数字支付的普遍应用,为现代服务业的增值税税源管理带来了很多挑战及很大影响。论文从数字支付的发展出发,分析数字支付对现代服务业的增值税税源管理的影响,并提出改进现代服务业增值税税源管理的具体思路及建议。
The globalization of COVID-19 epidemic has accelerated the process of globalization of digital economy.New business modes and new types of business are constantly emerging.Digital payment has gradually penetrated into various industries.Under the background of the new economic system,the widespread application of digital payment has brought many challenges and great influence to the value-added tax source management of modern service industry.Starting from the development of digital payment,this paper analyzes the influence of digital payment on the value-added tax source management of modern service industry,and puts forward specific ideas and suggestions to improve the value-added tax source management of modern service industry.
作者
邬小霞
冯炳纯
WU Xiao-xia;FENG Bing-chun(Department of Business Administration,Guangzhou College of Technology and Business,Guangzhou 510850,China;Department of Economics and Management,Guangdong Construction Polytechnic,Guangzhou 510440,China)
出处
《中小企业管理与科技》
2021年第23期93-95,共3页
Management & Technology of SME
基金
2018年广东省教育厅广东高校重点平台和科研项目青年创新人才类项目(人文社科,项目编号:2018GWQNCX028)阶段性研究成果
2019年度广东建设职业技术学院院级教科研项目(人文社科,项目编号:2019-15)阶段性研究成果。
关键词
税源管理
增值税税源
数字支付
tax source management
value-added tax source
digital payment
