对数字经济商业模式下收益归属国际税收规则的思考

Thoughts on Profit Attribution Rule of International Taxation under Business Models of a Digital Economy

伴随着数字经济的迅猛发展,数字经济商业模式带来了诸多严峻的国际税收规则挑战,以OECD/G20为代表的国际组织作了大量工作,但仍旧缺乏可以被普遍接受的具体解决方案,有的国家甚至开始了未必有益的单边行动。本文对数字经济商业模式的特征、价值创造模式进行研究,对相关的税收规则挑战进行思考,并针对中国的具体情况提出政策建议。

With the rapid development of digital economy, the business models of digital economy emerge and bring about severe challenges to the current rule of international taxation. Though the international organizations, especiall~ OECD and G20, have done so much work, there is still lack of executive resolutions which can be widely accepted by governments or companies, so some countries launch unilateral actions not necessarily beneficial to themselves. This paper examines the characteristics of business models of digital economy, models of value creation as well as the challenges to the current rule of international taxation. On this basis, the paper gives some policy suggestions based on China＇s specific situations.