In recent years, the digital economy has developed rapidly and has become an important engine driving economic growth. The Digital China Development Report (2022) shows that the scale of China's digital economy has reached 50.2 trillion yuan in 2022, ranking second in the world in terms of total volume and accounting for 41.5% of GDP. The digital economy has become an important engine for stabilizing growth and promoting transformation. The development of the digital economy has also profoundly changed the social and economic structure and operation mode, bringing severe challenges to tax governance.
This article proposes solutions to address the challenges of tax governance.
1. Optimize the tax legal system. Tax legislation is an important part of building a rule of law country and a significant manifestation of tax legalization.
2. Optimize the tax publicity and education system.
3. Build a tax big data system. Artificial intelligence can bring new ways of data collection and integration to tax authorities in tax related data management.
4. Promote tax administration reform. In the era of digital economy, tax administration needs to continuously deepen reforms and standardize tax law enforcement, so as to promote the efficient operation of the market.
