数字经济税收实践：指标分类、规模与质量发展报告

Abstract:In recent years，promoting the development of the digital economy has become an important strategy for national economic development. Examining the high-quality growth of tax revenue can provide a new perspective for examining the high-quality development of the entire economy. Based on the existing digital economy industry classification，this report builds a digital economy tax index system from both micro and macro aspects，providing a template for better measuring the scale and quality of my country’s digital economy. From the perspective of the overall digital economy，industries，regions，and provinces，the tax burden measurement and tax quality measurement are carried out，and it is found that the current development of the digital economy and taxation are not synchronized. Therefore，it is necessary to take into account the role of the digital economy in driving the overall national economy and the impact of improving high-quality economic and social development，as well as paying attention to its tax applicable policies at different stages of development，so as to take into account the impact of promoting development and stabilizing finance，and more importantly It is necessary to consider promoting the construction of smart taxation with digital taxation.

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