Digital Tax Supervision and Tax Governance of Platform Economy:Based on the Case Study of "Intelligent Supervision Platform for Refined Oil Products" in Hancheng City, Shaanxi Province

Jiaqi Li

doi:10.47297/wspdecWSP2515-797303.20250906

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Digital Tax Supervision and Tax Governance of Platform Economy:Based on the Case Study of "Intelligent Supervision Platform for Refined Oil Products" in Hancheng City, Shaanxi Province

Volume 9, Issue 6

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Digital Tax Supervision and Tax Governance of Platform Economy:Based on the Case Study of "Intelligent Supervision Platform for Refined Oil Products" in Hancheng City, Shaanxi Province
Digital Tax Supervision and Tax Governance of Platform Economy:Based on the Case Study of "Intelligent Supervision Platform for Refined Oil Products" in Hancheng City, Shaanxi Province
Nanjing Audit University, Nanjing, Jiangsu, 210000, China
Vol. 9, Issue 6, Pages: 12-17(2025)
Published：30 June 2025
DOI：10.47297/wspdecWSP2515-797303.20250906
Accepted：

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Li Jiaqi.Digital Tax Supervision and Tax Governance of Platform Economy:Based on the Case Study of "Intelligent Supervision Platform for Refined Oil Products" in Hancheng City, Shaanxi Province[J].Development Economics of China,2025,09(06):12-17.
DOI：

Li Jiaqi.Digital Tax Supervision and Tax Governance of Platform Economy:Based on the Case Study of "Intelligent Supervision Platform for Refined Oil Products" in Hancheng City, Shaanxi Province[J].Development Economics of China,2025,09(06):12-17. DOI： 10.47297/wspdecWSP2515-797303.20250906.

摘要

Abstract

As the core form of digital economy

the platform economy

with its virtual

cross-border transaction and data-driven features

has exacerbated the information asymmetry between tax authorities and taxpayers

leading to the failure of traditional tax supervision and imbalance of tax distribution and other governance problems. This paper reveals the governance mechanism of digitalized tax supervision by conducting a longitudinal case study on the "Smart Supervision Platform for Refined Oil Products" in Hancheng City

Shaanxi Province. The study finds that: (1) the platform collects real-time business data through Internet of Things (IoT) devices

which significantly reduces the marginal cost of supervision and solves the problem of market failure caused by information asymmetry; (2) relying on the industrial Internet platform

the platform promotes the construction of the "three-streams-in-one" supervisory network

so that the year-on-year growth of the declared sales of private gasoline stations is significantly increased; (3) through the "government-technology" platform

the platform can be used to monitor the sales of private gasoline stations. (3) through the "government-technology service provider-enterprise" tripartite collaboration model

the time of single-family audit was compressed

which verified the mechanism of digital technology to enhance the effectiveness of tax governance. This paper provides a localized solution for digital regulation of the real industry for the transformation of "tax management by numbers"

and puts forward suggestions for tax regulation and governance of the platform economy.

关键词

Keywords

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