Author(s)

Jun Liu ¹, Jiajun Feng ¹, Zhengnan Liu ¹

Affiliation(s)

¹ Business School (School of Quality Management and Standardization), Foshan University, Jiangwan Street, Chancheng District, Foshan, 528000, China

Corresponding Author

Jiajun Feng

ABSTRACT

The rapid development of cross-border digital economy has become an important driving force for China's economic development, which also brings opportunities and challenges to the digital construction of tax collection and management in China. It is of profound significance to comprehensively analyze the opportunities and challenges of digital tax collection and management capacity building in China at this stage, and to enhance the digital tax collection and management capacity in China at this stage. Based on the existing research results, this paper analyzes the present situation, opportunities and challenges of digital capacity building of tax collection and management under the cross-border digital economy, and puts forward some solutions and suggestions.

KEYWORDS

Cross-border digital economy; Digitization of tax collection and management; Smart taxation

CITE THIS PAPER

Jun Liu, Jiajun Feng, Zhengnan Liu, Research on the Digital Capability of China's Tax Administration under the Cross-Border Digital Economy. Social Security and Administration Management (2023) Vol. 4: 37-41. DOI: http://dx.doi.org/10.23977/socsam.2023.040507.

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