数字经济下税收治理嵌入纳税人自然系统研究OA北大核心CHSSCDCSTPCD

The development of the digital economy has triggered a strong demand for tax gov-ernance reform.The innovative design of tax governance embedded in the taxpayer's natural sys-tem provides a feasible paradigm for the digital and intelligent transformation of tax governance with immediate tax collection and management,intangible tax procedures,highly accessible tax services,co-governance cooperation,and intelligent tax management,which can effectively solve the structural and procedural constraints of the traditional tax management process,seamlessly link daily behavior with tax collection and payment activities,thus reducing the cost of tax collec-tion and improving tax governance efficiency.