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

Authors

Yang XUE, School of Economics and Management, Inner Mongolia University of Technology, Hohhot 010051, China Institute of Industrial Economics, Chinese Academy of Social Sciences, Beijing 100006, ChinaFollow
Lina HU, National Academy of Economic Strategy, Chinese Academy of Social Sciences, Beijing 100006, ChinaFollow

Keywords

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

Document Type

Policy & Management Research

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.

First page

1729

Last Page

1739

Language

Chinese

Publisher

Bulletin of Chinese Academy of Sciences

References

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Recommended Citation

XUE, Yang and HU, Lina (2023) "Reflections on empowering China’s digital economy to enhance international competitiveness through tax system reform," Bulletin of Chinese Academy of Sciences (Chinese Version): Vol. 38 : Iss. 11 , Article 15.
DOI: https://doi.org/10.16418/j.issn.1000-3045.20221108006
Available at: https://bulletinofcas.researchcommons.org/journal/vol38/iss11/15