促進(jìn)實(shí)數(shù)融合的稅收政策體系探究
稅務(wù)研究
頁(yè)數(shù): 5 2024-12-01
摘要: 加快實(shí)體經(jīng)濟(jì)和數(shù)字經(jīng)濟(jì)深度融合是賦能經(jīng)濟(jì)社會(huì)高質(zhì)量發(fā)展的重要路徑與有力支撐。本文立足于資源集聚視角分析稅收政策對(duì)實(shí)體經(jīng)濟(jì)和數(shù)字經(jīng)濟(jì)深度融合的作用方向。研究發(fā)現(xiàn),稅收政策可通過(guò)對(duì)人才、技術(shù)和資本的集聚發(fā)揮作用促進(jìn)實(shí)體經(jīng)濟(jì)和數(shù)字經(jīng)濟(jì)深度融合,但在推進(jìn)實(shí)體經(jīng)濟(jì)和數(shù)字經(jīng)濟(jì)深度融合過(guò)程中,現(xiàn)行稅收政策存在回應(yīng)能力偏弱、適應(yīng)性較差和激勵(lì)力度不足等制約因素?;谏鲜隼碚摵驼邔用娴姆治?,本文... (共5頁(yè))