摘要
"经济关联原则"作为协调国际税收管辖权的理论指导,关系到国家之间税收利益的分配与平衡,传统国际税收秩序在判断经济关联度时主要依赖有形场所要素,而且对经济活动和价值形成过程的要素分割过于简单,这与传统经济模式是相适应的。数字经济条件下企业的运营模式和价值形成机理发生了根本性的改变,对传统的国际税收规则带来挑战,也导致征税权分配格局的重新调整。当前国际社会提出的改革方案在构建新的联结规则时,较多地考虑技术操作层面,而对创造价值的关联要素重视不够,这是传统国际税收利益格局固化的体现。"价值创造"和"实际经济活动原则"是"经济关联原则"在数字经济时代的继承和发展,公正合理的国际税收秩序必须以此为理论指导。在数字经济环境下,消费者和消费市场是价值创造的实质关联要素,消费市场作为重要的价值来源地应据此享有更多的税收管辖权。
As the theoretical doctrine coordinating international tax jurisdiction, economic allegiance principle affects the allocations and balance of taxation interests between countries. In traditional international taxation order, tangible business premise has been the main factor determining the allocation of tax, which is adaptive to traditional economic model. In digital economic situation, the business model and value creation mechanism have been fundamentally altered. Currently, the reformation scheme brought forward by international society is mainly focused on and confined to technical operation, while not enough attention is paid to correlation factors of creation of value. Value creation and practical economic activity principle which is heritage and development of economic allegiance principle in digital economic era shall be followed as theoretical doctrine in fair and rational international taxation order. In digital economical background, consumers and consumption market is substantial correlation factor in the creation of value, therefore, the place of consumption is well entitled to greater shares of jurisdiction of taxation.
出处
《学术月刊》
CSSCI
北大核心
2015年第2期84-92,共9页
Academic Monthly
关键词
税收管辖权
经济关联
常设机构
价值创造
tax jurisdiction, economic allegiance principle, permanent establishment, value creation