数字经济下我国税收征管的挑战及对策
贺丹
2022-07-11
Source Publication财会研究
Issue07Pages:18-23
Abstract数字经济已成为经济社会发展不可或缺的生产要素,它依托于数字载体对用户信息进行大数据收集整理并整合成具有商业价值信息进行价值再创造。为营造良好的数字经济营商环境,文章借鉴OECD、欧盟等国际组织做法以及结合中国基本情况积极顺应数字经济发展潮流,适时完善税收制度、提高税收征管能力、推进税收治理新变革并利用“互联网+税务”技术提高数字化税收治理水平。
Keyword数字经济 税收征管 互联网+税务
URL查看原文
Language中文
Classification number of the middle pictureF812.42
Document Type期刊论文
Identifierhttp://ir.lzufe.edu.cn/handle/39EH0E1M/32804
Collection财税与公共管理学院
Affiliation兰州财经大学财税与公共管理学院
First Author AffilicationSchool of Finance and Taxation and Public Administration
Recommended Citation
GB/T 7714
贺丹. 数字经济下我国税收征管的挑战及对策[J]. 财会研究,2022(07):18-23.
APA 贺丹.(2022).数字经济下我国税收征管的挑战及对策.财会研究(07),18-23.
MLA 贺丹."数字经济下我国税收征管的挑战及对策".财会研究 .07(2022):18-23.
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