Research on Tax Collection and Administration Issues and Countermeasures in the Digital Economy Era

Abstract

The rapid development of the digital economy has driven a profound transformation of tax collection and administration from
invoice-based governance to data-driven governance. In 2024, the added value of China's core digital economy industries reached 1, 408.91
billion yuan, accounting for 10.5% of GDP. The penetration of digital technology has brought challenges to the traditional collection system,
including difficult taxpayer identification, complex tax base determination and inadequate adaptability of collection technologies. The official
implementation of the Measures for the Administration of Tax-Related Information Reporting by Internet Platform Enterprises in June 2025
marks a new institutional stage for China's platform economy tax governance. This paper systematically analyzes the core problems of tax
collection in the digital economy and puts forward targeted countermeasures, providing a theoretical reference for building a modern tax col
lection system adapted to the laws of the digital economy.