摘要
2019年7月,法国宣布正式开征数字服务税,针对的主要是网站服务提供者的数字广告以及跨境数据流动的交易行为。本文指出,数字服务税出台的背景主要是法国政府要应对经济数字化发展带来的国际税收规则重构问题,获得规则的制定权;同时也是为了增加财政收入,恢复税收公正。本文介绍了数字服务税的具体内容,并从税收的角度探讨了法国开征数字服务税可能带来的影响。
In July 2019,the French government announced the formal introduction of the Digital Services Tax(DST),which is mainly targeted at the digital advertisement of website service providers and the transaction behavior of cross-border data flow.This paper points out that the main reason to levy the DST is that the French government wants to obtain the right to make rules dealing with the restructuring international tax rules brought by the development of digital economy;it is also to increase fiscal revenue and restore tax justice.The paper introduces the main content of the DST,and discusses its possible impact from the perspective of tax.
出处
《国际税收》
CSSCI
北大核心
2020年第1期53-57,共5页
International Taxation In China
基金
教育部人文社会科学研究青年基金项目“经济数字化下国际税收规则的变革与我国税法的应对研究”(项目编号:18YJC820085)的阶段性研究成果.
关键词
数字服务税
数字税
经济数字化
Digital Services Tax
Digital tax
Economic digitalization
