Economic Trends - The digital economy in China has maintained a growth rate of over 10%, with its value-added accounting for approximately 40% of GDP, and the core industries of the digital economy contributing about 10% to GDP[5] - In 2023, China's e-commerce transaction volume reached 46.83 trillion yuan, growing by 9.4% year-on-year, with online retail sales increasing by 11%[7] - The number of internet medical users in China reached 414 million by the end of 2023, representing 37.9% of all internet users[8] Challenges in Taxation - The rapid development of new business models has led to challenges in tax administration, including ambiguous definitions of taxpayers and income sources, complicating tax collection efforts[2] - The separation of tax source and actual tax collection locations has intensified, affecting tax equity and leading to tax revenue concentration in regions with favorable tax policies[29] - The direct financing scale in the shared economy dropped to 13.2 billion yuan in 2022, a 93.8% decrease year-on-year, indicating significant challenges in attracting investment[20] Future Tax Reforms - Future tax reforms are expected to focus on adapting to the rapid increase in individual taxpayers, with an emphasis on revising laws and regulations to include natural persons in the tax system[31] - Policies will aim to clarify standards for defining taxpayers, taxable income, and value allocation to improve tax governance and compliance[31] - The integration of advanced technologies such as big data and artificial intelligence in tax administration is anticipated to enhance efficiency and accuracy in tax collection processes[31]
宏观观察2024年第37期（总第548期）：《中共中央关于进一步全面深化改革 推进中国式现代化的决定》解读系列之五-新业态发展与税收制度改革＊
中国银行·2024-08-07 08:30