我国平台经济税收征管问题及对策研究
DOI:
https://doi.org/10.6938/784rcy29Abstract
本文基于平台经济快速发展对传统税收征管体系带来挑战的研究背景，系统分析其虚拟化、跨地域等特征及在资源配置、促进就业等方面的社会价值，重点指出当前税收征管在纳税主体认定、计税依据确定、以票控税模式适应性及税收与税源背离等方面面临的突出问题。针对这些问题，本文从制度建设、技术赋能、机制完善和服务提升四个维度提出对策：健全税收法律法规，构建数据驱动的征管模式，推进税收分配机制改革，并优化纳税服务与信用治理体系。研究表明，构建与平台经济相适应的现代税收治理体系，需通过法律、技术、机制与服务的协同创新，以实现数字经济健康发展与国家税收治理能力提升的良性互动。
Downloads
Published
Issue
Section
License
Copyright (c) 2025 THE AUTHOR(s)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Open Access Statement
Research on Industry-Education Integration is an open-access journal. All articles published in this journal are freely available online immediately upon publication, without any subscription or payment barriers.
This journal operates under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0). Under this license, users are free to:
- Share – Copy and redistribute the material in any medium or format.
- Adapt – Remix, transform, and build upon the material.
However, the following conditions apply:
- Attribution – Proper credit must be given to the original author(s) and source.
- NonCommercial – The material may not be used for commercial purposes.
- ShareAlike – If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
For more details, please visit Creative Commons License.
