数字经济下税收治理的转型策略
Transformation Strategy of Tax Governance under Digital Economy

随着全球进入数字化时代，数字经济对我国税收治理质效提出了更高的要求，主要体现在税收治理模式、税收征管制度和税收原则等方面的嬗变。我国税收治理不是一蹴而就的，逐步深化税收征管改革和治理，能够全面提高我国税收治理能力和服务水平，最终实现国家治理体系和治理能力现代化。本文通过梳理我国税收治理演变脉络，从不同的角度去分析数字经济下税收治理变革的必要性，分析了数字化时代下我国税收治理面临的新挑战，最后提出平衡税收治理结构、坚持税收法定原则和创新税收治理方式等建议。
As the world enters the digital age, the digital economy has put forward higher requirements for the quality efficiency of tax governance in our country, mainly embodied in the changes of tax governance model, tax collection and management system and tax principle. China’s tax governance is not achieved overnight, and gradually deepening the tax collection and management reform and governance can comprehensively improve our tax governance capacity and service level, and finally realize the modernization of the national governance system and governance capacity. By sorting out the evolution of China’s tax governance, this paper analyzes the necessity of tax governance reform under the digital economy from different angles, analyzes the new challenges faced by China’s tax governance in the digital era, and finally puts forward suggestions such as balancing the tax governance structure, adhering to the principle of tax legality and innovating tax governance methods.