New Quality Productive Forces Empowering Digital Taxation Governance: Driving Mechanisms, Internal Logic, and Implementation Pathways

Abstract

In the context of the digital economy, New Quality Productive Forces, centered on technological innovation, data empowerment, and industrial transformation, present a significant opportunity for the transformation of tax governance. This paper explores the driving mechanisms, internal logic, and implementation pathways through which New Quality Productive Forces empower digital taxation governance. The research finds that multiple factors, including technology, data, and industry, constitute the core driving forces. These forces propel the transformation of tax governance through a shift in governance philosophy from "administration" to "governance", technological application from "informatization" to "intelligentization", business processes from "digitization" to "digital transformation", and the governance model from "single-subject governance" to "collaborative governance". Its internal logic is manifested as an organic unity of factor empowerment, process reengineering, precise services, governance collaboration, and institutional adaptation. Based on this, this paper proposes a three-dimensional implementation pathway encompassing technological integration, institutional innovation, and organizational talent development. These include measures such as building a smart taxation platform, improving relevant laws and regulations, and cultivating interdisciplinary talent, all aimed at enhancing the modernization level of tax governance and contributing to the development of the digital economy.