【摘要】 近年来，全球经济数字化进入快速发展期。数字经济有利于培育拓展新税源，但同时也模糊了地域和国家的界限，给税制设计、税收收入分配、税收征管带来了严峻挑战。不同国际组织和一些国家针对经济数字化税收征管进行了探索研究，中国也发布了《关于进一步深化税收征管改革的意见》。从国家治理现代化、劳动关系变化、马克思主义生产力理论等视角分析数字经济税收治理的逻辑起点，以此为基石聚焦税收征管制度的全面重构和改革，并提出应对数字经济税收治理的前瞻性思考，即以法律法规保障、技术赋能布局、体制机制优化等为抓手，完善数字税收制度设计；以数字技术赋能税收征管方式改革，建立健全多元协同治税的“以数治税”模式；提升数字税收治理效能，实现税收治理数字化、智慧化、智能化的全方位突破。更多还原

【Abstract】 In recent years, the digitalization of the global economy has entered a period of rapid development.The digitalization of the economy is conducive to cultivating and expanding new tax sources, but it also blurs the boundaries of regions and countries, posing severe challenges to tax system design, tax revenue distribution, and crossborder tax collection administration. Different international organizations and some countries are conducting exploration and research on economic digital tax collection and management, and China has also issued the “Opinions on Further Deepening the Reform of Tax Collection and Administration”. This paper analyzes the logical starting point of tax governance in the digital economy from the aspects of national governance modernization, labor relations changes, and Marxist productivity theory. Taking this as the cornerstone,it focuses on the comprehensive reconstruction and management system, and strives to take the guarantee of laws and regulations, the layout of technology empowerment, and the optimization of institutional mechanisms as the starting point, and proposes that the design of digital tax system should be improved, the reform of tax collection and administration methods empowered by digital technology should be realized, the “tax management by numbers” model of diversified and coordinated tax management should be established, so as to improve the efficiency of digital tax governance, and achieve all-round breakthroughs in digitalization and intelligence of tax governance.更多还原