论文总字数：17597字

摘 要

伴随着经济数字化近年来的飞速发展，全世界的经济环境、社会经济形态等都发生了显著的变化。经济数字化的影响范围几乎覆盖了全球各个国家，也包含了各种各样的经济形式，使得货物与服务之间的界限越来越模糊，从而改变了交易的形式和性质，对我国的各种传统经济造成了不小的冲击的同时也带来了艰巨挑战。

增值税是对在中国境内销售货物或者加工、修理修配劳务、销售服务、无形资产、不动产以及进口货物的单位和个人就其所实现的增值额而征收的税种。目前增值税收入约占中国所有税种收入的60%以上，已成为中国最主要的税种。然而现行增值税的规章制度是以传统程度市场经济为基础建立的，并不完全适用于因全球经济数字化水平提高而发生改变的经济发展模式，故产生了一系列经济数字化带来的问题，对我国发展中的企业带来较大的影响，甚至影响了我国的税收权益。因此在经济数字化程度日益提高的背景下，完善我国的增值税制度、扩大增值税征管范围、解决增值税征收的缺陷，建立适应经济数字化的新型增值税体系是当前我国和世界上许多地区以及更多发达国家亟待解决的一个重大问题。

故针对经济数字化中的增值税税收公平原则、增值税制度、增值税税收征管等方面面临的挑战提出初步的解决方法和对策。

关键词：增值税；经济数字化；税收征管

The Challenge And Countermeasure of Economic Digitization to Value Added Tax

Abstract

With the rapid development of economic digitization in recent years, significant changes have taken place in the world"s economic environment and social economic patterns. The impact of economic digitization covers almost every country in the world, as well as a variety of economic forms, making the boundaries between goods and services more and more blurred, thus changing the form and nature of transactions. The traditional economy has caused not a small impact but also brought arduous challenges.

Value-added tax is a tax levied on the value-added value realized by units and individuals that sell goods or process, repair and repair labor services, sales services, intangible assets, immovable properties, and imported goods in China. At present, value-added tax revenue accounts for more than 60% of all tax revenues in China, and it has become the most important tax category in China. However, the current VAT rules and regulations are established on the basis of a traditional market economy, and are not fully applicable to the economic development model that has changed due to the increase in the digitalization of the global economy. Therefore, a series of problems caused by the digitalization of the economy have arisen. The developing enterprises in our country have brought greater influence, even affecting our country"s tax rights and interests. Therefore, in the context of increasing economic digitization, improving my country’s value-added tax system, expanding the scope of value-added tax collection and management, solving the shortcomings of value-added tax collection, and establishing a new value-added tax system that adapts to economic digitization is the current issue for my country and many regions in the world and more. A major issue that many developed countries need to solve urgently.

Therefore, preliminary solutions and countermeasures are proposed for the challenges faced by the fairness principle of value-added tax, the value-added tax system, and the collection and management of value-added tax in economic digitalization.

Keywords: Value added tax; Economic digitization; Tax administration

目 录

摘 要 I

Abstract II

第一章 绪 论 4

1.1 研究背景 4

1.2 研究目的及意义 4

1.3 研究内容及方法 4

1.4 论文框架 5

第二章 文献综述 6

第三章 经济数字化及增值税发展现状 8

3.1 经济数字化的现状 8

3.1.1 经济数字化的内涵 8

3.1.2 经济数字化的特点 8

3.2 增值税的现状 9

3.2.1 增值税的内涵 9

3.2.2 增值税的特点 9

3.2.3 增值税改革历程 9

3.3 现行的增值税税制 10

第四章 经济数字化对中国增值税规则的挑战 12

4.1 对增值税税收公平原则的挑战 12

4.2 对增值税制度的挑战 13

4.3 对增值税征管的挑战 13

第五章 经济数字化背景下增值税问题的对策 15

5.1 制定对跨境数字交易在消费地征收增值税的原则 15

5.2 制定完善应对经济数字化的增值税制度 15

5.3 采取积极有效的征管手段 15

结 论 17

致 谢 18

参考文献（References） 19

第一章 绪 论

1.1 研究背景

21世纪以来，全世界的科学技术蓬勃发展，许多新的发明创造不断涌现，以互联网、新技术为基础而被创造的数字产品和数字服务也在不断更新。全球范围内的创新进入新一轮的井喷时期，且正在由自动化向数字化不断转型进化，对全球的科技发展、产业发展和经济发展都产生了巨大的影响，世界经济数字化转型是大势所趋。

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