经济数字化背景下国际税收规则变革:方案评析、内在逻辑与中国路径

International Tax Rules Reform in the Digitalization of the Economy:Proposal Evaluation,Internal Logic and China's Approach

经济数字化背景下国际税收改革成为世界百年未有之大变局之际的重点议题之一。近年来税基侵蚀和利润转移、跨境税源分割失衡加剧等新挑战凸显,倒逼国际税收规则变革和国际税收秩序重塑。市场国“单边征税先行”、联合国试图“双边协商”和OECD推动下的“多边合作共识”共同刻画了当前数字经济时代国际税收规则变革的现实图景。文章基于马克思主义价值创造理论和国家竞争理论,深入剖析经济数字化国际税收规则变革的内在逻辑,解析数字经济居民国与市场国、发达国家与发展中国家展开的多重博弈。立足于中国基本国情,文章提出战略层面积极有为参与全球税收治理建设,制度层面科学有效制定中国应对策略,技术层面持续提升数字化税收治理能力,以期推动形成更具包容性的国际税收秩序。

International tax reform in the digitalization of the economy is one of the key issues as the world is undergoing changes unseen in the past century.New challenges such as base erosion and profit shifting and the growing imbalance in the distribution of international revenue are highlighted,forcing the reform of international tax rules and the reshaping of international tax order.The unilateral taxation of digital enterprises by countries,the bilateral consultation of the United Nations and the multilateral cooperation consensus promoted by OECD embody the complexities of global tax governance reform.Based on Marxist value creation theory and national competition theory,this paper deeply analyzes the internal logic of the reform of international tax rules in the digitalization of the economy,as well as the multiple games played by digital economy residents and market countries,developed and developing countries.Based on China's fundamental national conditions,it proposes to actively participate in the construction of global tax governance at the strategic level,scientifically formulate China's countermeasures at the institutional level,and continuously improve the tax governance capacity of the digital economy at the technical level,