数字经济作为我国新质生产力、高质量发展的重要引擎，已成为国民经济发展的战略重点。本报告从微观和宏观两方面搭建数字经济财税关系指标体系，从数字经济整体视角、行业视角、区域视角等多维度进行财税贡献测算和财税质量分析，阐释当前数字经济与国民经济及其财税贡献的关联关系。据此，本报告提出促进数字经济发展的财税政策，聚焦税费治理中的重点问题，以促发展、稳财政为基本原则，推进智慧税务现代化建设。
As an important engine for China’s new quality productive forces and high-quality development，the digital economy has become a strategic focus in the development of the national economy. This report establishes an indicator system for the fiscal and tax relationship of the digital economy from both micro and macro aspects，conducts calculations on fiscal and tax contributions and analyzes the quality of fiscal and tax from multiple dimensions such as the overall perspective of the digital economy，the industry perspective，and the regional perspective，and explains the correlative relationship between the current digital economy，the national economy and their fiscal and tax contributions. Based on this，this report puts forward fiscal and tax policies to promote the development of the digital economy，focuses on the key issues in tax and fee governance，and takes promoting development and stabilizing finance as the basic principles to advance the modernization construction of smart taxation.
