【粤开宏观】数字经济时代财税体系面临的挑战与发展趋势

Group 1: Fiscal and Tax System Reform - The central government is planning a new round of fiscal and tax system reforms to address challenges posed by the digital economy[2] - Current fiscal reforms face issues such as unclear boundaries between government and market, and difficulties in constructing local tax systems[16] - Short-term goals include resolving fiscal tightness and land finance issues, while long-term goals focus on modernizing fiscal governance systems[19] Group 2: Challenges of the Digital Economy - By 2023, the digital economy accounts for 40% of the overall economy, with its core value added at 10%[21] - The digital economy raises questions about data value ownership and the need for new definitions of tax sources and bases[23][24] - Tax sources are increasingly unevenly distributed, with significant tax revenue concentrated in a few regions, complicating tax distribution[25] Group 3: Data Fiscal System - A data fiscal system is proposed to stabilize macro tax burdens, as traditional revenue sources are declining[33] - The data fiscal system has three levels: existing tax systems, potential new taxes on data assets, and revenue from government-owned data[43] - Key issues to resolve include data ownership rights and how to integrate the data fiscal system into the existing fiscal framework[64]