经济数字化的税收规则:理论发展、立法实践与路径前瞻

Taxation on a Digital Economy: Theoretical Development, Legislation Practice and Prospect

经济数字化税收规则的制定是当前国际税收领域研究的重点与难点问题。从理论研究看,修订联结度规则、建立新的利润归属规则、衡量数据与用户参与度的价值、设计临时性征税方案的理念是国内外关注的重点话题。从立法实践看,各国主要采用了常设机构修订/替代规则、预提所得税、流转税和针对大型企业特殊税制的四类应对数字经济问题的课税方案。从政策发展看,短期方案的设计应坚持OECD提出的六项基本原则,长期方案或修改现行联结度规则和利润归属规则。对此,中国应审时度势、超前布局,着眼于长期规划,可提出以税基共创与利润共享为原则的国际税收治理方案。

Designing the tax rules for digital economy has been the focus and bah＇let of international taxation study. From the theoretical perspective, scholars abroad have been zooming in on the revamp of nexus rule, exploring new profit allocation rule, measuring the value of data and users＇ participation, and methodology of interim proposals. From the practical perspective, there are four types of actions addressing the challenges observed internationally, that is, revised permanent establishment rule or its substitutes, withholding tax, turnover tax, and special regimes on large multinationals. From a policy trend perspective, interim approaches should be complied with the six guidance principles published by the OECD, and current nexus rules and profit allocation rules can be revised by long-term proposals. Thus, it is reasonable for China to keep this issue in mind and prepare itself for potential needs, proposing possible long-run solutions under the base expansion and profit sharing principle.