摘要
近年来,以数据为关键生产要素的数字经济蓬勃发展,商业模式发生了显著的变化。互联网企业可以在不设置物理实体的情况下,轻易地突破国家的边界开展业务,传统的税收规则难以应对这样的挑战。在这样的背景下,欧盟出于维护自身利益的需要,出台了数字税提案。该提案对美国企业影响最大,因此美国对欧盟采取了强硬的反制措施。但数字税仍然得到了印度、韩国、墨西哥、东盟等的积极响应。对我国而言,数字税潜在的负面影响不容小觑,应持续开展跟踪研究,在把握国际国内最新形势的基础上,妥善采取应对策略。
In recent years,the digital economy with data as the key factor of production has been developing rapidly,which causes significant changes to the business model allover the world.Traditional tax rules can hardly adapt to the challenges that internet companies do business across national boundaries without physical permanent establishment.Therefore,EU introduced the digital tax proposal to protect its own interests.The proposal mainly affects American companies,so the US has taken strong countermeasures against Europe.Still,the digital tax has received positive responses from India,South Korea,Mexico,ASEAN and many others.For China,the potential negative impact of digital tax should not be underestimated.It is necessary to carry out continuous research and take appropriate countermeasures based on the latest international and domestic situation.
作者
路广通
LU Guangtong(China Industrial Control Systems Cyber Emergency Response Team,Beijing 100040,China)
出处
《信息通信技术与政策》
2020年第1期74-78,共5页
Information and Communications Technology and Policy