摘要
在数字经济不断发展深化的背景之下,传统税制下的反避税规则面临巨大挑战。此引起各国对反避税问题的高度关注,保护税基和获取税源成为各国税制改革关注的重点问题。为了凝聚数字经济下税收秩序重构的共识,国际组织提出了不同的解决方案。然而,无论是OECD提供的双支柱方案,还是联合国的数字服务支付方案,都未得到各国的普遍认同,反避税规则的构建将在未来很长一段时间内处于新老交替、单边立法与多边协定并存的阶段。对于中国而言,需要综合考虑税收竞争因素,抓住数字经济给所得税领域带来的联结度、数据和所得定性等三大问题,不断完善相关税收制度。在积极参与国际税收秩序框架构建的同时,将单边措施作为过渡方案,进一步构建中国化避税规制话语体系。
With the development of the digital economy,anti-avoidance rules under the traditional tax system are facing huge challenges.Such problems have aroused great attention to anti-tax avoidance issues in various countries,concerning protecting tax base and access to tax sources in taxation reforms in various countries.To build a consensus on the reconstruction of the tax order under the digital economy,international organizations have proposed different solutions.However,neither the BEPS action plan advocated by the OECD nor the digital service payment plan initiated by the United Nations has achieved agreement worldwide yet.The construction of anti-tax avoidance rules will be in the stage of new and old alternating,unilateral legislation and multilateral agreements for a long time in the future.As for China,it is necessary to comprehensively consider the factors of tax competition,seize the three major issues brought by the digital economy in the field of income tax,such as connectivity,data and income quality,and constantly improve the relevant tax system.While actively participating in the construction of the international tax framework,unilateral legislation should be considered as a transitional plan to further build a sinicize tax avoidance regulation system.
出处
《法学评论》
CSSCI
北大核心
2023年第2期127-138,共12页
Law Review
基金
教育部人文社会科学研究青年基金项目“数字经济时代国际税收竞争秩序的法律规制”(项目编号:22C10002044)的阶段性成果
关键词
数字经济
反避税
国际税收规则
企业所得税法
Digital Economy
Anti-Tax Avoidance
International Tax Rules
Corporate-income Tax Law
作者简介
蒋遐雏,中国人民大学法学院讲师,博士后研究人员,法学博士。
