数字经济时代财税体系面临的挑战与发展趋势

Group 1: Challenges of the Fiscal and Tax System - The digital economy poses challenges to the fiscal system, including issues of data value attribution, new definitions of tax sources and bases, and the impact on equity among groups and regions[3] - The scale of central transfer payments has reached 10.3 trillion yuan, exceeding central government revenue of 10.0 trillion yuan, raising sustainability concerns[15] - The aging population has led to a significant pressure on the fiscal system, with 2.5 trillion yuan transferred to the national social insurance fund, accounting for 22% of the fund's budget and 11% of general public budget revenue[27] Group 2: Reform Goals and Strategies - The short-term goal of the new fiscal reform is to address fiscal tightness, the unsustainable land finance model, and increasing debt levels[32] - The long-term goal is to modernize the fiscal governance system and support national governance modernization, aligning with major national strategies[45] - The digital economy accounted for 40% of the economy in 2023, necessitating a corresponding update to the tax system to stabilize the macro tax burden[46] Group 3: Data Fiscal System Construction - The data fiscal system has three levels: taxation under the existing tax system, potential new taxes on data assets, and revenue from government-owned data[52] - Key issues to resolve include data asset ownership rights, pricing mechanisms, and integration into the existing fiscal system[54] - The digital economy's growth requires a balanced approach to taxation that does not hinder industry development while ensuring fair revenue collection[54]