中国数字经济税收发展报告（2023）

Abstract:As an important engine for promoting economic development and social progress，the digital economy has broad development prospects and application value. This report analyzes the impact of the digital economy on taxation based on the current situation and trends of China’s digital economy，as well as the operational logic of the digital economy. It introduces the development status of new business formats generated by the digital economy，and deeply analyzes the development of China’s digital finance industry，as well as the design and tax governance of the digital finance tax system. Cluster analysis is conducted on the development of digital economy taxation based on provincial and municipal data in China，as well as some disclosed national data，to provide a quantitative analysis basis for the application of tax policies that need to be paid attention to in the process of digital economy development.

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