數(shù)字經(jīng)濟(jì)下我國(guó)稅制優(yōu)化的立場(chǎng)、原則與進(jìn)路
稅收經(jīng)濟(jì)研究
頁數(shù): 9 2023-10-25
摘要: 數(shù)字經(jīng)濟(jì)是引領(lǐng)當(dāng)代世界經(jīng)濟(jì)發(fā)展的重要引擎。中國(guó)作為全球第二大數(shù)字經(jīng)濟(jì)體,數(shù)字經(jīng)濟(jì)在促進(jìn)我國(guó)經(jīng)濟(jì)快速發(fā)展的同時(shí),也不可避免地對(duì)我國(guó)的現(xiàn)行稅制提出了新的挑戰(zhàn):數(shù)字經(jīng)濟(jì)使納稅人變得難以確定、數(shù)字經(jīng)濟(jì)使征稅對(duì)象變得更加多元和復(fù)雜、數(shù)字經(jīng)濟(jì)很容易造成稅基侵蝕、數(shù)字經(jīng)濟(jì)使稅收利益歸屬面臨新的困境,由此對(duì)我國(guó)現(xiàn)行的增值稅制度、企業(yè)所得稅制度和個(gè)人所得稅制度等造成了嚴(yán)重的沖擊。因此,在堅(jiān)持稅收...