数字税的国际实践及启示

International Practice of Digital Tax and Its Enlightenment

实现互联网企业的公平缴税成为全球性议题,重构适应数字经济时代的国际税收规则势在必行。作为针对跨国互联网巨头的一项税收,数字税自提出便充满争议,各国正在G20、OECD、欧盟等框架下探讨,并从多边倡议过渡到付诸实施,但至今仍未达成一致性共识。在中国,数字经济正为经济发展带来强劲动力、稳定可靠的税源的同时,也对税收征管带来挑战。在数字税正逐渐成为国际潮流的背景下,必须予以足够重视,提前谋划,推进富有中国特色数字税的研究设计,适时推出试点;并且,及时对现有征税规则作出相应调整,创新数字经济税收技术,加强开展国际数字经济税收的协调与合作,谋求在推进国际税收秩序重构与保护本国税收利益之间实现相对平衡,营造公平稳定、可负担的税制氛围,促进我国数字经济健康有序的发展。

Achieving a fair tax payment for Internet companies has become a global issue,and it is imperative to restructure international tax rules to adapt to the digital economy era.As a tax for multinational Internet giants,the digital tax has been controversial since it was proposed.Countries have been discussing under the G20,OECD,EU and other frameworks,and have transitioned from multilateral initiatives to implementation,but no consensus has yet been reached.In China,while the digital economy is bringing strong impetus and a stable and reliable tax source to economic development,it also poses challenges to tax collection and management.Under the background that digi tal tax is gradually becoming an international trend,China should pay enough attention to it,plan ahead,promote the research and design of digital tax with Chinese characteristics,and launch trials in a timely manner;meanwhile,Chi na should make corresponding adjustments to existing tax rules and innovate the digital economy taxation technolo gy,strengthen the coordination and cooperation of international digital economy taxation,seek to achieve a relative balance between promoting the reconstruction of the international tax order and protecting the tax benefits of the country,and create a fair,stable,and affordable tax system atmosphere,so as to promote the healthy and orderly de velopment of digital economy in China.