Abstract
Digital economy is a new form of economic and social development based on a new generation of information technology. The rapid development of cloud computing, Internet of Things, big data, 5G and other information technologies and infrastructure have promoted the rapid development of China's digital economy. Due to the digitization of goods and services and the intangibility of assets in the digital economy model, it has also brought opportunities and challenges to the traditional tax collection and management model. This paper introduces the current scale of China's digital economy and the impact of the digital economy on China's tax collection and administration, clarifies the opportunities and challenges facing China's current tax collection and administration model, and combines the case analysis of China's digital economy tax collection and administration to give corresponding countermeasures and suggestions.
Highlights
At the end of 2019, China still maintained its status as the world's second largest digital economy, with a scale of 35.8 trillion, accounting for as high as 36.2% of GDP
2.1 Opportunities for tax collection and administration Firstly, the expansion of the tax base is one of the opportunities brought by the digital economy
Due to the development of the new generation of information technology, many companies have enjoyed the dividends brought by the digital economy
Summary
At the end of 2019, China still maintained its status as the world's second largest digital economy, with a scale of 35.8 trillion, accounting for as high as 36.2% of GDP. Some scholars estimate that based on the data published on Ali's official website in 2018, the loss of personal income tax and value-added tax will exceed 100 billion In this context, it is urgent to strengthen the collection and management of the digital economy. The development of the digital economy has brought many advanced technological achievements While enterprises enjoy these achievements, they have improved the efficiency of tax collection and administration departments. The taxation department has introduced enterprise electronic invoices, established a tax credit rating system, and applied blockchain technology to new collection and management methods which have greatly improved the efficiency of tax collection and management, saved time and reduced the tax authorities work pressure This is a major opportunity for China to participate in and lead digital economy taxation supervision and international cooperation. On the premise of not affecting the development of the digital economy and increasing the tax burden of enterprises, China's tax interests are effectively protected from infringement
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