摘要
全球税收竞争背景下,数字经济的蓬勃发展加快和改变了跨国公司全球价值链的分布,日益影响税收利益在各国之间的公平分配。数字经济带来的直接税挑战主要包括三个方面:一是税收关联度不足问题,二是数据及其所创造的价值归属问题,三是新商业模式下的收入定性问题。为了解决这些问题,OECD和欧盟等国际组织先后提出了应对方案,部分国家为了保护本国税收利益纷纷出台了单边措施,其中以开征数字服务税最为典型。然而,从数字服务税的起源、理论基础、性质等方面来看,我国不应盲目开征数字服务税这一新税种,而应当修改企业所得税相关规则,通过扩大预提税征税范围来维护本国的税收利益,最终促进税收利益在各国间的公平分配。
In the context of global tax competition,the vigorous development of the digital economy has accelerated and changed the distribution of multinational companies’global value chains,which has increasingly affected the fair distribution of tax benefits among countries.The direct tax challenges brought by the digital economy mainly include three aspects:one is the lack of tax nexus,the other is the attribution of data and the value it creates,and the third is the qualitative issue of income under the new business model.In order to solve these problems,international organizations such as the OECD and the European Union have successively proposed countermeasures.Some countries have introduced unilateral measures to protect their own tax interests.Among them,the introduction of a digital service tax is the most typical.However,from the perspective of the origin,theoretical basis,and nature of the digital service tax,China should not blindly impose a new tax on the digital service,but should maintain it by revising the relevant corporate income tax rules and expanding the scope of withholding tax to protect our tax benefits,ultimately promote the fair distribution of tax benefits among countries.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2022年第4期51-67,共17页
Science of Law：Journal of Northwest University of Political Science and Law
基金
北京大学区域与国别研究学术基金项目“应对数字经济税收挑战的国际探索与中国道路”
关键词
数字经济
直接税挑战
数字服务税
企业所得税
digital economy
direct tax challenge
digital services tax
corporate income tax
作者简介
郭昌盛,《北京大学学报(哲学社会科学版)》编辑、助理研究员,法学博士。
