经济数字化背景下常设机构的规则调整：一个总体框架

Adjustment of Criterion on Permanent Establishment under the Background of Digital Economy: A General Framework

常设机构能否准确判定是数字经济对税收政策带来的核心挑战之一。在经济数字化背景下,数字化常设机构以更加完善地衡量显著经济存在的替代方式,成为现行常设机构概念的重要补充。从国际层面看,数字化常设机构概念可以作为一个新条款引入经合组织或联合国的税收协定范本中,或被设计为税收协定范本第5条的一个新段落。从国内层面看,数字化常设机构的判定应立足于总收入金额、用户数量和B2B型合同数量等定性与定量指标的运用。此外,其他临时性征税措施并不利于数字经济的长期发展。因此,如在全球范围内形成共识性的数字经济征税方案,必须首先引入数字化常设机构定义与判定规则。

Whether the permanent establishment （PE） can be accurately determined is one of the core challenges of tax policies brought by the digital economy. In the context of the digital economy, being an important supplement to the current definition of PE, the digital PE has measured the alternative of significant economy presence in a more perfect way. At the international level, the definition of digital PE may be introduced as a new term or as a new paragraph in Article 5 in the OECD or United Nations Model Convention. At the domestic level, the determination of digital PE should be based on the use of qualitative and quantitative indicators such as the total amount of revenue, the number of users, and the number of B2B contracts. In addition, other temporary tax measures are not conducive to the long-term development of the digital economy. Therefore, if a global solution on digital economy taxation is to be formed on a global consensus, the definition and criterion of the digital PE shall be introduced first.