摘要
当前,世界各国都在积极应对数字经济对税收带来的机遇和挑战,我国也与其他国家一样在积极探索对数字经济征税的最优之路,以期在完成国际税收规则重构的同时,最大程度地实现各国对数字经济税收的诉求,并完成国家层面的税制重构。本文围绕“是否向大型跨国数字企业征收数字税”这一全球热点问题展开研究。一方面,从理论上分析数字税与税收原则、税负分配、税收经济效应之间的关系,从实践上分析国际上存在的支持和反对两种态度、多边和单边两条路线及其背后的原因;另一方面,以俄罗斯为参照系进行横向比较,分析我国和俄罗斯选择不同数字税道路的原因,并提出调整和优化我国有关数字税策略的建议。
Currently,countries all over the world are dealing with the opportunities and challenges brought by the digital economy to taxation.China is also finding the most effective way to levy taxes on the digital economy.We should also juggle the reconstruction of the international tax system and the worldwide demands on the digital economy taxation to the greatest extent,as well as complete the reconstruction of the tax system at the national level.This paper focuses on the global hot issue of whether to levy a digital tax on large multinational digital enterprises.On the one hand,it analyses the relationship between digital taxation and taxation principles,tax burden distribution and economic effects of taxation from a theoretical perspective,and the two attitudes of international support and opposition,multilateral and unilateral approaches and the reasons behind them from a practical perspective.On the other hand,taking Russia as a frame of reference to conduct a horizontal comparison,analyze the reasons why China and Russia choose different digital tax paths,and put forward suggestions for adjusting and optimizing China’s strategy regarding digital taxation.
作者
于树一
蔡乐湉
Yu Shuyi;Cai Letian
出处
《公共财政研究》
2022年第4期5-20,共16页
Public Finance Research Journal
基金
中国非洲研究院委托课题“非洲国家数字经济发展与中非合作研究”(CAI-J2021-01)阶段性研究成果
关键词
数字经济
数字税
税制
国际税收规则
俄罗斯
Digital Economy
Digital Tax
Tax System
International Taxation System
Russia
作者简介
于树一,经济学博士,中国社会科学院俄罗斯东欧中亚研究所副研究员,中国社会科学院大学应用经济学院副教授(北京100007);蔡乐湉,中国社会科学院大学应用经济学院硕士研究生(北京102401)。
