经济数字化的税收规则研究系列文章(七) 经济数字化时代的BEPS行动:在规范与现实之间

BEPS Actions in Digital Economy Era: Principle and Practice

BEPS行动的协同治理有助于解决数字经济带来的税收问题。理论上,数字化并未带来独特的BEPS问题,但高度数字化商业模式的一些关键特征,如无实体的跨境经营,依赖于无形资产,数据、用户参与及其同知识产权的协同,可能会加剧BEPS问题。实践中,按照从市场国到投资国的思维逻辑重新审视数字经济下的BEPS主要行动,有助于重新认识和理解其在"恢复对‘无国籍收入’征税"和"解决消费环节的BEPS问题"方面的设计初衷与规制措施。具体内容涉及对税收协定、常设机构、打击有害税收实践、转让定价、受控外国公司规则、国际增值税指南在内的一系列政策调整和征管改革。鉴于OECD目前对数字经济短期征税方案态度与全球性单边方案的兴起,BEPS行动在未来仍是道阻且长。

Collaboration among jurisdictions helps tackling tax challenges brought by digital economy. In theory, digitalisation does not bring unique BEPS issues, but some key features of a highly digital business model, such as cross-border operations without physical presence, heavily reliance on intangible assets, the collaboration among data, user participation and IP, may exacerbate the problem. In practice, reviewing BEPS Actions under the digital economy with a structural logic, that is, from market countries to investment countries, will help to re-understand the original intention of design and measures behind the ＂Restoring Taxation on Stateless Income＂ and ＂Addressing BEPS Issues in the Area of Consumption Taxes＂ proposals. These contents refer to more specific measures, including actions and reforms on tax treaty, permanent establishment rule, countering harmful tax practices, transfer pricing, CFC rules and International VAT/GST Guidelines, etc. Given the OECD＇s current attitude toward the short-term measures on digital economy taxation and the booming global unilateral actions, the implementation of BEPS Actions is to experience a long and thorny path in foreseeable future.