摘要
随着数字经济的飞速发展,营业利润等相关领域税收均受到较严峻挑战。我国营业利润征税权分配规则在常设机构、预提税与源泉扣缴、税收核定与公式分配、地域性特殊优势、税收征管程序、区域合作与多边公约等方面存在的问题在新形势下均暴露无遗。是故须做有针对性的改革,以解决上述问题。这需要积极借鉴OECD(Organization for Economic Co-operation and Development,经济合作与发展组织)联合国和域外部分辖区在此方面税改的实践探索经验,充分结合我国实际,以进一步完善我国营业利润征税权分配及其相关领域的现存规则。由此应从多方面数管齐下形成合力,建构出一整套应对营业利润征税权分配规则改革的策略:在实体税收方面,应修订《企业所得税法》中的相关条款,明晰价值创造等新理念,完善联结度等范畴;在涉外税收协调合作与因应方面,应保持创新与开放的税收营商环境,推动税收合作改革,引领国际税收分配规则改革;在税收程序和涉税信息管理方面,应提升税收征管能力,加强涉税信息分析与共享,促进国际税收协同共治。
As the digital economy develops rapidly,the taxation in business profits and other relevant fields suffers severe challenges,which has caught a high attention of all the global circles,and some constructive countermeasures have been put forward correspondingly.The existing multiple problems of the allocation rules of taxing rights over business profits in China,such as permanent establishments,withholding tax at source,tax assessment and formulary apportionment,location-specific advantage,tax-administrative procedure,and regional cooperation and international convention,are exposed thoroughly under the new situation.Therefore,a thorough and targeted reform in this aspect is required to resolve the problems above.We should learn from the practical experiences of the tax reform such as Pillar One of OECD,Article 12B of the Model Tax Convention of the UN,digital services tax levied by some jurisdictions overseas and so forth in this aspect actively,and combine them with the reality in China sufficiently to improve the existing rules in the relevant allocation fields of taxing rights over business profits in China further.Thus,we should take multiple measures and form a synergy to build a full set of reformative countermeasures of the allocation rules of taxing rights over business profits to better respond to changes in the situations and ensure that rules in the relevant fields in China can keep up with the times:First,in terms of substantive taxation,we should modify the relevant provisions of Law of the PRC on Enterprise Income Tax,reform permanent establishments and other existing paradigms,specify value creation and other new ideas,and improve the nexus and other rules.Besides,if necessary,we can take Article 12B of the Model Tax Convention of the UN as the correspondingly interim measure,and when the time is ripe,it can be transited to the relevant measure of Pillar One gradually.Second,in terms of foreign-related tax coordination,cooperation and response,we should maintain an innovative and open tax-related business environment,tackle actively and coordinate properly the influence on China by digital services tax and other unilateral measures,promote the reform of tax cooperation,and lead the transformation of allocation rules in the international taxation.Third,in terms of tax procedures and tax-related information administration,we should modify Law of the PRC on the Administration of Tax Collection,improve the capabilities of tax collection and administration,accelerate the digitalized construction of tax authorities,enhance the collaboration among domestic authorities concerned,strengthen the analysis and share of tax-related information,realize the globally one-stop tax registration and risk assessment,combine the data provision with the withholding tax at source from the relevant platforms as third parties,and promote international tax co-governance.
作者
曹阳
Cao Yang(Civil,Commercial and Economic Law School,China University of Political Sciences and Law,Beijing 100088,China;Modern Legal Institute of Guangxi,Guangxi Nanning 530022,China)
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2022年第6期138-152,共15页
Journal of Shanghai University of Finance and Economics
基金
2021年度教育部人文社会科学研究青年基金项目“数字税立法路径选择与制度构建研究”(21YJC820032)
2022年度广西哲学社会科学规划研究课题“数字经济下营业利润征税权分配规则改革研究”(22FFX015)
关键词
数字经济
营业利润征税权分配
我国现存问题
域外经验借鉴
规则改革
digital economy
allocation of taxing rights over business profits
existing problems in China
learn from foreign experiences
reform of rules
作者简介
曹阳(1987—),男,河北平泉人,中国政法大学民商经济法学院师资博士后,广西现代法学研究院研究员。
