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Reflections On Empowering China’S Digital Economy To Enhance International Competitiveness Through Tax System Reform, Yang Xue, Lina Hu

Bulletin of Chinese Academy of Sciences (Chinese Version)

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 …