摘要
数字经济通过多年发展,已成为各国政府普遍接受的概念和发展战略。构建以数据为关键要素的数字经济,涉及创新产业和传统产业的融合发展。目前,数字经济在全球发展势头迅猛,但与其相关的税收政策和管理明显滞后。在探讨数字经济税收政策多年之后,国际社会在政策出发点、问题成因、解决思路和技术方案上认识趋同,但在细节上还存在分歧,这缘于数字化产品和服务的弹性变化、价值流转多样化等特征。本文提出,要综合权衡长短期、国内外的政策目标,结合我国财税制度改革的深化,加快建立具有数字经济时代战略优势的税收政策与管理制度。
After years of development,the digital economy has been a widely accepted concept and strategy in many countries.The construction of a digital economy with data as a key element involves the integration of innovative and traditional industries.Currently the digital economy is developing rapidly in the world,but its related tax policies and management are obviously lagging behind.After discussing the digital tax policy for many years,the international community has reached some consensus including policy starting points,problem causes,solutions and technical proposals,but there are still differences in details.This is due to the flexible changes in digital products and services,and the diversification of value.The paper proposes to comprehensively weigh the long-term and short-term,domestic and foreign policy objectives,and combine the deepening of China’s fiscal system reform to promote the establishment of a tax policy with strategic advantages in the digital economy era.
作者
谢波峰
陈灏
Bofeng Xie;Hao Chen
出处
《国际税收》
CSSCI
北大核心
2019年第3期20-24,共5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:17ZDA053)
关键词
数字经济
税收政策
税收管理
Digital economy
Tax policy
Tax administration
