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

Subjects: Statistics >> Social Statistics submitted time 2023-12-04 Cooperative journals: 《中国科学院院刊》

XUE Yang HU Lina

Abstract： 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.

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