薛阳,胡丽娜.关于税制改革赋能我国数字经济国际竞争力提升的若干思考[J].中国科学院院刊,2023,38(11):1729-1739.

关于税制改革赋能我国数字经济国际竞争力提升的若干思考

Reflections on empowering China's digital economy to enhance international competitiveness through tax system reform

薛阳^1,2
内蒙古工业大学 经济管理学院 呼和浩特 010051;中国社会科学院工业经济研究所 北京 100006
XUE Yang^1,2
School of Economics and Management, Inner Mongolia University of Technology, Hohhot 010051, China;Institute of Industrial Economics, Chinese Academy of Social Sciences, Beijing 100006, China
胡丽娜^3*
中国社会科学院财经战略研究院 北京 100006
HU Lina^3*
National Academy of Economic Strategy, Chinese Academy of Social Sciences, Beijing 100006, China

         税制改革;数字经济;国际竞争力;制度型供给侧结构性改革

        tax reform;digital economy;international competitiveness;institutional supply side structural reform

        当前，推动数字经济国际竞争力不断提升已经成为各国竞相发力的“新赛道”。文章认为数字经济时代税制改革要建立在工业经济形态向数字经济形态加速演化、数字技术应用场景更加广泛、数字基础设施覆盖广度和深度不断提升的基础上。文章分析了现阶段数字经济发展过程中传统税收调节作用下降，税制要素设计固化引发数字经济效率损失，税收分享机制不健全引发区域间“税源”“税权”冲突，国际数字经济税收争议短期内难以弥合等问题。对此，文章认为应全面深化以税制改革为重要内容的制度型供给侧结构性改革，积极参与和引领国际数字经济治理。文章还指出了税制改革赋能我国数字经济国际竞争力提升的原则要求。

        At present, promoting the continuous improvement of the international competitiveness of the digital economy has become a new track for countries to compete. The study stands that the tax reform in the digital economy era is based on the accelerated evolution from the industrial economy to the digital economy, the wider application scenarios of digital technology, and the continuous improvement of the breadth and depth of digital infrastructure coverage. This study analyzes the problems arising from the development of the digital economy at this stage, such as the decline in the regulatory role of traditional tax functions, the loss of digital economic efficiency caused by the solidified design of tax system elements, the conflict between regional “tax sources” and “tax rights” caused by the imperfect tax sharing mechanism, and the difficulty in bridging international tax disputes in the short term. In this regard, the study believes that it is necessary to comprehensively deepen the institutional supply side structural reform with tax system reform as an important content, and actively participate in and lead the international digital economy governance. The study also points out the principles and requirements for tax reform to empower China’s digital economy to enhance its international competitiveness.