摘要
数字经济催生出各种新兴经济业态和商业模式,使涉税事项具有交易隐秘性、业务模糊性、高度流动性及数据依赖性,进而对税收遵从产生一定影响。本文研究发现,数字经济时代的税收遵从仍在价值追求、制度框架、技术运用和国际协作四个层面面临诸多挑战。同时,随着数字经济的发展,税收遵从成本有效降低,纳税服务质量持续优化,税收管理效率逐步提升,税收遵从形态不断丰富,为我国税收遵从带来了新机遇。本文在梳理挑战与机遇的基础上,从明确税收遵从的价值追求、完善税收遵从的制度框架、优化税收遵从的技术运用和加强税收遵从的协同合作四个方面提出未来数字经济时代税收遵从的优化路径。
The digital economy has spawned a variety of emerging economic formats and business models, which make tax-related matters have transaction secrecy, business ambiguity, high liquidity and data dependence, which in turn has a certain impact on tax compliance.This paper finds that tax compliance in the digital economy era still faces many challenges in four aspects: value pursuit, institutional framework, technology application and international collaboration.Meanwhile, with the development of the digital economy, the cost of tax compliance has been effectively reduced, the quality of tax service has been continuously optimized, the efficiency of tax management has gradually improved, and the forms of tax compliance have been continuously enriched, which has brought new opportunities for China’s tax compliance.On the basis of sorting out the challenges and opportunities, this paper puts forward the optimization path of tax compliance in the future digital economy era from four aspects: clarifying the value pursuit of tax compliance, improving the institutional framework of tax compliance, optimizing the application of tax compliance technology and strengthening the cooperation of tax compliance.
作者
刘建徽
罗琳
LIU Jian-hui;LUO Lin(School of Economics and Management,Southwest University)
出处
《当代金融研究》
2022年第8期14-23,共10页
Journal of Contemporary Financial Research
基金
重庆市社会科学规划一般项目“‘互联网+’视阈下重庆自然人税收治理体系研究”(2018YBJJ048)。
关键词
数字经济
税收遵从
税收治理
税收现代化
税收征管
Digital Economy
Tax Compliance
Tax Governance
Tax Modernization
Tax Collection and Administration
