数字经济下税收治理嵌入纳税人自然系统研究

黄丽君

数字经济下税收治理嵌入纳税人自然系统研究

引用本文：黄丽君.数字经济下税收治理嵌入纳税人自然系统研究[J].财经理论与实践,2024,(1):65-73

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作者	单位
黄丽君	（云南财经大学财政与公共管理学院，云南昆明 650221）

中文摘要:数字经济发展引发了税收治理变革的强大需求。税收治理嵌入纳税人自然系统这一创新性设计以即时性的税收征管、趋于无形的税务程序、可及性高的税收服务、共治型的多方合作、智能化的税收管理为税收治理数智化转型提供了可行范式，可有效解决传统税务管理流程的结构性、程序性限制问题，让日常经济行为与征纳税活动无缝衔接，从而降低征纳税成本，提高税收治理效率。

中文关键词:数字经济税收治理纳税人自然系统数智化

Research on Tax Governance Embedded in Taxpayer’s Natural System under Digital Economy

Abstract:The development of the digital economy has triggered a strong demand for tax governance reform. The innovative design of tax governance embedded in the taxpayer's natural system provides a feasible paradigm for the digital and intelligent transformation of tax governance with immediate tax collection and management, intangible tax procedures, highly accessible tax services, co-governance cooperation, and intelligent tax management, which can effectively solve the structural and procedural constraints of the traditional tax management process, seamlessly link daily behavior with tax collection and payment activities, thus reducing the cost of tax collection and improving tax governance efficiency.

keywords:digital economy tax governance taxpayer’s natural system digital intelligence

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