Keywords
Taxation
Digital economy
How to Cite
Accepted 2024-11-13
Published 2025-01-04
Abstract
Abstract: Since the 18th CPC National Congress, China's digital economy has been booming, the scale of which is the second largest in the world, and the economic development is resilient. The continuous development of the digital economy will not only be conducive to promoting China's economic development and boosting domestic demand, but also play a key role in promoting the construction of China's modernised economic system and shaping China's competitive advantages in the international environment, while the rapid development of the digital economy at the same time, the current tax structure of the digital economic development of the inadaptability gradually appeared. In this paper, by systematically sorting out the development situation of China's digital economy and the current tax policies related to the digital economy, we point out the potential risks and challenges of the development of the digital economy, and give the corresponding recommendations.
References
Yang Zhiyong. On domestic tax governance in the context of digital economy[J]. Tax Research,2023(10):54-59.
China Taxation Society Group, Wang Kang, Zhuang Yumin, et al. Construction and Improvement of Taxation System Adapted to the Development of Digital Economy[J]. Tax Research,2023(11):94-98.
Zhou Bo,Liu Jing. Tax Governance Changes in Response to the Challenges of Digital Economy[J]. Tax Research,2023(12):33-38.
SHAO Lingyun,ZHANG Zixuan. Challenges and Responses of Digital Economy to Tax Governance[J]. Tax Research,2020(09):63-67.
Wang Baoshun. Taxation of the digital economy: an analytical framework[J]. Fiscal Science,2023(11):60-69.
Wang Jiaying,Wang Xinyuan. Comparison of international tax policies and China's response in the context of digital economy[J]. Taxation and Economy,2023(06):26-32.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2025 Yuyi Song (Author)