数字经济作为推动经济发展和社会进步的重要引擎，具有广阔的发展前景和较高的应用价值。本报告基于我国数字经济发展现状与趋势、数字经济运行逻辑分析数字经济对税收的影响，介绍数字经济产生的新业态发展状况，深入分析我国数字金融产业发展以及数字金融税制设计和税收治理情况。根据中国省级和市级数据，以及披露的部分国家数据对数字经济税收发展情况进行聚类分析，为数字经济发展过程中需要关注的税收政策适用问题提供量化分析基础。
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.
