Research On The Optimization Of China’s Digital Economy Tax Policy Based On Policy Text Analysis

In the era of digital economy,data has become an important factor in the development of countries.Every country is scrambling to seize the new historical opportunity to vigorously develop digital economy,hoping to make it become its core competitiveness.Our country also focuses on accelerating the development of digital economy and has made great achievements in the construction of digital economy,becoming the second largest digital economy in the world only second to the United States.However,the rapid development of digital economy also brings a series of challenges to our current tax policy system.On the one hand,the unceasing appearance of new industry and new forms of business causes an impact on the tax system based on the traditional industrial model in our country,which weakens the tax collection and management efficiency of tax authority in our country.On the other hand,how to use tax incentives to better optimize resources,so as to stimulate the innovation of digital technology has become a problem urgently to be solved by the Chinese government.Therefore,how to establish and perfect the relevant digital economy tax policy system plays an important role in promoting the digital economy development of our country.First,based on the concept of digital economy clearly defined and theoretical basis,it expounds the function mechanism of tax boost the development of digital economy from four aspects in my thesis: industrial scale,enterprise innovation,talent training and enterprise competition.Secondly,after analyzing and sorting out the current situation of the development of digital economy and the existing digital economy tax policy,it is known that there are problems in the current tax policy system of digital economy such as insufficient response of current tax system,imperfect tax preference system and tax collection and management ability to be improved.Thirdly,this paper collects and collates the digital economy tax policy texts of China from 1978 to 2022 through the databases of pkulaw,lawyee and the official website of the State Administration of Taxation,and constructs the central and local level policy text databases.On this basis,by means of NVivo12.0 software,it carries out a quantitative analysis from six dimensions: the number of published documents,the effectiveness of published documents,published institutions,preferential objects,policy themes and preferential measures.It is found that China’s digital economy tax policy has experienced a development process from nothing to existence,from germination to perfection,and presents a spatial feature of "decreasing gradually from east to west".Finally,based on the IBFD platform,this paper compares the digital economy tax policies of some OECD countries and BRICS countries,and concludes that China is not suitable to levy new taxes to cope with the development of digital economy,but should solve the digital economy tax problem by improving the existing tax system.And should pay attention to the formulation of relevant tax incentives to encourage digital technology innovation beneficial inspiration.Combining current problems in the tax policy of digital economy of our country,this paper offers some suggestions on the tax policy of digital economy of our country from four aspects: strengthening the top policy design,increasing tax support,perfecting the tax collection and administration mechanism and strengthening international tax cooperation.