摘要
面对数字经济带来的税收挑战,在多边规则无法达成共识的情况下,印度、英国和法国等国家积极采取单边国内法措施,对数字经济企业课以数字税。而经济合作与发展组织(OECD)和二十国集团(G20)倡导的"双支柱"方案,为解决数字经济时代税收问题提供了多边解决框架,但也面临诸多技术上的难题。我国作为数字经济大国,同样面临数字经济带来的税收挑战。对此,我们要具有前瞻性和紧迫性,积极开展相关税法理论研究和实践探索,参与国际税法核心技术规则的制定,从而实现国际税法和国内税法的良性互动。
In the face of the tax challenges of the digital economy,and without consensus on multilateral rules,some countries such as India,the United Kingdom and France have introduced actively and unilaterally intermal tax laws to impose digital taxes on the related companies.However,the"dual-pillar"approach advocated by OECD and G20 Provides a multilateral framework for the tax issues in the digital economy era,but it also faces many technical difficulties.As a great Power in the digital economy,China also faces the tax challenges of the digital economy.In this regard,it is necessary to carry out actively theoretical research and practical exploration on the relevant tax law in a forward-looking and urgent manner,and to Participate in the formulation of core technical rules of international tax law,so as to achieve a positive interaction between international tax law and internal tax law.
作者
余加喜
陈虎
Xu Jiaxi;Chen Hu
出处
《税务研究》
CSSCI
北大核心
2020年第1期91-95,共5页
基金
中共上海市委党校研究课题“私有财产权保护法律问题研究”(项目编号:2017KT-JZ01)的阶段性研究成果.
关键词
数字经济
国内税法
国际税法
双支柱
Digital economy
Internal tax law
International tax law
Dual pillars
