摘要
上海应对数字经济发展的税收治理改革策略,应从树立整体化治税思维和借助数字技术来平衡税收治理结构,从改革增值税、企业所得税和个人所得税来完善税收治理制度,从推进税收大数据、电子税务局和协同共治来革新税收治理方式,从而形成统一化、法治化和数字化的数字经济税收治理新体系。
Shanghai's tax governance reform strategy in response to the development of the digital economy should start from establishing a holistic tax governance thinking and using digital technology to balance the tax governance structure,improve the tax governance systemby reforming value-added tax,corporate income tax and personal income tax,innovate tax governance ways by promoting tax big data,electronic tax bureaus and collaborative governance,thus forming a new digital economy tax governance system that is unified,ruled by law and digitized.
作者
田发
陈柳珊
周琛影
Tian Fa;Chen Liushan;Zhou Chenying
出处
《科学发展》
2022年第7期14-22,共9页
Scientific Development
基金
上海市哲学社会科学项目“上海应对数字经济发展的税收治理策略研究”(2021BJB001)
上海市软科学重点项目“长三角区域数字经济发展的税收协同治理策略研究”(22692114000)。
关键词
数字经济
税收治理
数字产业化
产业数字化
Digital economy
Tax governance
Digital industrialization
Industrial digitalization
