Research On Tax Collection And Management Problems And Countermeasures Under The Digital Economy Of Heilongjiang Province

On December 12,2021,the " 14 th Five-Year Plan for Digital Economy Development" issued by the State Council pointed out that we should grasp the opportunities of digital development,expand the new space of economic development,promote the healthy development of China ’s digital economy,give full play to the role of data elements,promote the digital transformation of industries and the development of digital industrialization,and improve the governance system of digital economy.In this context,the Heilongjiang provincial party committee and the provincial government attach great importance to the development of digital economy,determine the digital economy as the’ No.1 project ’ in the four new economic industry blueprints of the province,and actively rely on the digital economy to promote the transformation and development of the northeast old industrial base of Heilongjiang Province.The digital economy has objectively promoted the innovation and reform of tax collection and management based on emerging technologies such as big data,blockchain,and artificial intelligence.However,the new business model it has spawned has made various transactions highly virtualized in the digital economy era,and tax-related businesses have gradually become blurred,increasing the difficulty of tax collection and management by tax authorities.Based on this,in order to effectively cope with the development of digital economy in Heilongjiang Province and create a good business environment,it is of great practical significance to analyze the problems existing in tax collection and management under the digital economy in Heilongjiang Province and put forward the optimization countermeasures of tax collection and management under the digital economy in Heilongjiang Province.This paper takes Heilongjiang Province as the research object.Firstly,it combs the relevant overview and theoretical basis of digital economy and tax collection and management in detail,systematically analyzes the current situation of digital economy development and tax collection and management in Heilongjiang Province,and uses the average tax burden method to measure the tax loss of digital economy in Heilongjiang Province,which lays a foundation for the following analysis of the problems of tax collection and management in Heilongjiang Province under the digital economy.Through research,it is found that the current problems of tax collection and management under the digital economy in Heilongjiang Province are mainly reflected in four aspects : the difficulty of obtaining tax collection and management information in an all-round way,the need for innovation in tax collection and management methods,the relatively weak awareness of taxpayers ’ independent tax payment,and the relative scarcity of compound tax talents in the digital economy.Next,by analyzing the advanced experience of tax collection and management in the digital economy at home and abroad,this paper summarizes three experience inspirations : strengthening tax supervision to fully obtain tax collection and management information,promoting digital construction to innovate tax collection and management methods,and promoting the modernization of tax service to cultivate taxpayers ’ awareness of independent tax payment.Finally,combined with the specific situation and experience of Heilongjiang Province,this paper puts forward the optimization countermeasures of smoothing the information acquisition channels of tax collection and management,innovating the tax collection and management methods under the digital economy,leading taxpayers to cultivate the awareness of independent tax payment and cultivating the compound tax talents of the digital economy.Through the research of this paper,we hope to provide reference for deepening the reform of tax collection and management in Heilongjiang Province and exploring the tax collection and management mode suitable for the development of digital economy in Heilongjiang Province.