Research On The Challenges And Countermeasures Of Enterprise Income Tax Collection And Management Under The Background Of Digital Economy

With the outbreak of the new crown epidemic in 2020,the real economies of various countries have been strongly impacted.Relying on modern network technology,the digital economy has spawned the rapid rise of a large number of digital enterprises,becoming the "new leader" after the real economy,and is the core driving force for promoting the development of high-quality,high efficiency and high welfare of the economy.The vigorous development of digital economy has brought two new terms: Digital industrialization and industrial digitization.Digital industrialization is also the economic digital creation,that is,the products and services brought by digital technology,such as electronic information manufacturing industry,information communication industry,Internet industry and software service industry;Industrial digitization can be understood as the economic digital substitution economy,that is,the industry already exists,but coupled with digital technology,it will bring output growth and efficiency improvement.Digital economy,on this basis,has derived various new business development models through the simple addition of digital industrialization and industrial digitization.However,the various new business models of the digital economy development are incompatible with the tax system based on the traditional economic business models,and the tax challenge of the digital economy has become the hottest international public opinion at present.The tax system is huge and complex,this thesis will be based on the perspective of corporate income tax collection and management,mainly using case analysis method,literature analysis method and empirical analysis method,to explore the formation mechanism of the digital economy on China’s enterprise income tax collection and management issues,and summarize the tax base issues,tax rights issues,information asymmetry issues and digital literacy issues.On the issue of tax base and tax rights,the four well-known digital enterprise cases of Alibaba Cloud,Apple,Oriflame and Microsoft are used to question the compatibility between the current corporate income tax system and the economic situation in China,and summarize the tax collection and management factors in the context of the digital economy.Among them,the tax base problem is mainly reflected in the two aspects of insufficient coverage of taxable income and easy transfer of tax base in the context of digital economy-that is,how to characterize the income brought by the new business model,reasonably include the taxable income,and the erosion of the tax base and profit transfer that aggravate the transfer pricing of intangible assets under the development of the digital economy;The issue of tax jurisdiction is mainly reflected in the traditional permanent establishment problems and data problems brought about by the disappearance of the physical existence of enterprises under the digital economy system;The problem of information asymmetry is mainly due to the information asymmetry between the government and enterprises brought about by paperless office,which reduces the tax compliance of taxpayers;The issue of digital literacy is discussed from the fact that the government’s collection and management methods are not advanced enough and enterprises try to tamper with and omit tax-related information through network technology.Finally,based on the OECD two-pillar scheme,the analysis of the digital service tax reform in the European Union and other countries,and the analysis of the wisdom tax means of various countries,according to China’s national conditions,specific countermeasures for "preserving the tax base","defending tax rights" and "improving tax collection and management capabilities" are proposed.