数字经济背景下税收征管体系的国际经验与政策建议

数字经济不断发展背景下,中国的税收征管制度亟需改革,而其他国家在数字化税收征管制度改革中已取得一些经验,可为中国的改革提供重要参考。本文就数字经济对全球税收征管体系的影响进行利弊分析,并结合当前国际税收征管体系中间接税和直接税层面存在的税收征管制度漏洞而导致的税收流失问题,总结其他国家的税收征管制度改革经验,分析我国在数字交易税收三要素确定、税收归属权划分及传统代扣代缴制度等方面存在的问题,并提出我国税收征管制度改革与完善的对策建议:完善相关税收制度,进一步深化数字经济时代税制改革的研究,正确评估税收征管新技术的可行性,进一步加强国际交流与合作以提升我国的话语权。

International Experience and Policy Suggestions on Tax Administration System in the Digital Economy

Under the background of continuous development of digital economy,tax collection and management system is in urgent need of reform in China,and other countries have some experience in the reform of digital tax collection and management system,which can provide important reference for China’s reform.Based on the influence of the digital economy global tax collection and administration system,this paper analyzes the pros and cons,and combines with the current international tax collection and administration system of indirect and direct tax level of tax collection and administration system vulnerabilities in tax erosion problems,summarizes the tax collection and administration system reform experience of other countries.It is believed that China still has problems in determining the three elements of digital transaction taxation,the division of tax ownership,and the traditional withholding and payment system.The future reform of China’s tax collection and management system should be based on four aspects:improving the relevant tax system,further deepening the study of tax reform in the digital economy era,correctly assessing the feasibility of new tax collection and management technology,and further strengthening international exchanges and cooperation to enhance China’s right to speak.