The Challenges And Countermeasures Of Digital Economy To Tax System And Management In China

As the major monetary structure after agricultural financial system and industrial economy,digital financial system takes facts as the predominant production aspect and depends on present day Internet structures and present day statistics and verbal exchange technology.The digital economic system penetrates into China’s agriculture,industry,and provider industries,and cross-integrates with many corporations in many industries,and usual industries can additionally usher in industrial upgrading and transformation in the wave of digitalization.The integration of digital records technological know-how and common industries has given start to a variety of smart structures such as clever agriculture,clever transportation,enterprise 4.0,and clever taxation.In addition,the generation of digital economic system has additionally given start to many new commercial enterprise fashions that are one of a kind from the past,and have additionally created brilliant fee for China’s social and monetary development,industrial transformation and people’s employment.Under the new commercial enterprise model,the boundary between producers and customers step by step disappears,the objects of market economic system conduct show up virtualized,herbal individuals start to emerge as necessary companies of merchandise and offerings in the digital economic system era,and people’s potential of profits era and employment commence to diversify.Under the history of digital economy,whether or not it is the digital upgrading of ordinary industries or the emergence of new commercial enterprise models,it has added new challenges to China’s tax gadget and tax series and management.The information suggests that in 2021,the scale of China’s digital economic system will attain 45.5 trillion yuan,accounting for 39.8% of GDP,and its nominal increase charge will expand with the aid of 16.2% year-on-year,whilst the nominal increase fee of GDP in the equal duration will solely be 3.4%,and the increase charge of digital financial system will be about 4.76 instances the increase price of GDP,and the digital economic system has emerge as an necessary using aspect to promote China’s financial development.Domestic students have additionally begun to pay interest to the affect of the digital financial system on the tax machine and the tax system,however as some distance as the modern lookup fame is concerned,most of the lookup consequences center of attention greater on displaying the have an impact on of the digital economic system on tax administration and worldwide taxation,ignoring how particular new commercial enterprise fashions have an effect on the tax device and the procedure of tax administration.Therefore,this thesis takes particular enterprise fashions as an instance to give an explanation for the have an impact on of the digital economic system from the components of tax machine and tax administration.First of all,this thesis introduces the concept and development status of the digital economy to achieve a preliminary understanding of the digital economy,and shows the rapid and large scale of the development of the digital economy in combination with charts,highlighting the importance of tax collection and management.Then,this thesis starts from the two important tax elements of tax objects and tax rates,and studies the impact on the tax system from the specific objects of digital economic activities.The emergence of new products and services such as robots in the digital economy era has brought controversy to the determination of tax targets,and at the same time,in the digital economy era,because an economic behavior may have multiple attributes of goods and services at the same time,it is difficult to determine its applicable tax rate.After describing the problems brought by the digital economy to the tax elements,the article describes the impact of the digital economy on the realization of industry fairness and regional fairness from the perspective of the realization of tax fairness.After that,the article describes the impact of the digital economy in the actual tax collection and administration process from the perspective of tax collection and administration through cases,and makes countermeasures and suggestions for the problems of the tax system and tax administration in the digital economy era in the final chapter.