从税务视角看新经济业态商事制度改革的实践与探索摘 要：新经济业态商事制度改革是落实十九大精神的重要举措。本文从税务视角回顾我国新经济业态下商事制度改革的相关历程，辨析了新经济业态代表主体模式及特点与商事制度改革的内在联系，并查找了典型问题进行研究，梳理了新经济业态发展较好的国家，如美国、欧洲、印度等，分析了其商事制度改革历程，提取借鉴先进成果做法、发展趋势、制度建设以及具体做法。基于上述分析结果，针对建设健全我国新经济业态下商事制度改革体系，从税务视角提出短期具体措施和中长期战略等建议及发展思路。关键词：新经济业态；商事制度改革；税务；实践与探索Practice and Exploration of the Reform of Commercial System in the New Economy from the Perspective of TaxationAbstract: The reform of the commercial system of the new economy is an important measure to implement the spirit of the 19th National Congress. This paper reviews the relevant process of the reform of commercial system under the new economic format from the perspective of taxation, analyzes the internal relationship between the main mode and characteristics of the new economic form and the reform of the commercial system, finds typical problems and conducts research, and sorts out the countries with better development of the new economic format. For example, the United States, Europe, India, etc., analyze the process of reform of the commercial system, and draw on the practices, development trends, system construction and specific practices. Based on the above analysis results, in order to build and improve the commercial system reform system under the new economic format of China, we propose short-term specific measures and medium- and long-term strategies and other development ideas from the perspective of taxation.Keywords: New economic format; commercial system reform; taxation; practice and exploration0 引言近年来，经济不断地...
