应对数字经济对国际税收法律秩序的挑战

Address the Challenges of the Digital Economy to International Legal Order for Taxation

数字经济和电子商务发展对国际税收法律秩序构成了严峻挑战和全方位的冲击,税法学界、各国财税主管当局和有关国际组织自20世纪90年代末就开始了认识和应对数字经济挑战问题的工作。解决数字经济国际税收问题的方案,不能苛求在同等程度上满足《电子商务:税收框架条件》中提出的五项基本原则要求,而应针对数字经济的性质特点,注重数字经济税基国际分配的大体均衡和实际可执行性。

The development of the digital economy and e-commerce has posed serious challenges and omnidirectional impacts to international legal order for taxation. Since the end of the 20th century, tax law scholars, fiscal authorities and relevant international organizations have engaged in the work on identifying and addressing the challenges of the digital economy. A scheme for solving international tax issues of the digital economy can not be required to satisfy to the same extent with the requirements of five principles stated in the OECD＇s Report Electronic Commerce： Taxation Framework Conditions, it should be in accordance with the character and feature of the digital economy and pay attention to the general balance of international distribution of the digital economy tax base and to the administrative practicality.