數(shù)字經(jīng)濟(jì)背景下國(guó)際稅收政策比較及我國(guó)的應(yīng)對(duì)
稅務(wù)與經(jīng)濟(jì)
頁(yè)數(shù): 7 2023-11-15
摘要: 隨著數(shù)字經(jīng)濟(jì)在全球的蓬勃發(fā)展,其已成為拉動(dòng)各國(guó)經(jīng)濟(jì)增長(zhǎng)的強(qiáng)力引擎,但由于數(shù)字經(jīng)濟(jì)具有虛擬性、跨界性和創(chuàng)新性等特點(diǎn),導(dǎo)致對(duì)數(shù)字經(jīng)濟(jì)的稅收征管難度上升。為此各國(guó)紛紛開(kāi)始探索適應(yīng)性的稅收政策,以應(yīng)對(duì)數(shù)字經(jīng)濟(jì)快速發(fā)展新形勢(shì)下的稅收挑戰(zhàn)。數(shù)字經(jīng)濟(jì)給我國(guó)現(xiàn)有稅收制度和征稅征管帶來(lái)了沖擊,具體表現(xiàn)為:納稅主體不易界定,稅收優(yōu)惠政策覆蓋范圍有限,現(xiàn)行稅收征收管理系統(tǒng)在納稅人服務(wù)、智能監(jiān)管等方面...