id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-3027	Yang, Hanshi; Lei, Yiming; Shu, Yanyang; Kan, Xinyu	The Impact of Digital Economy on Tax Collection and Management System and Its Countermeasures 	2022	4	.pdf	application/pdf	3502	146	36	Use digital technology to strengthen collection and management methods Judging from the tax collection practice of countries that levy digital service tax (mainly Britain, France and India), the target of digital service tax is usually digital enterprises that mainly provide online social services, online advertising and other businesses and obtain high profits. Considering the reality that China's digital economy is not yet mature, rashly levying digital service tax will inevitably lead to excessive tax burden and dampen the development momentum of enterprises.	cache/fbem-3027.pdf	txt/fbem-3027.txt