数字化商品跨境交易税收制度的国际比较与协调

International Comparison and Coordination of Tax Systems for Digital Goods Cross-border Transactions

数字化商品无法简单地归为货物或服务,其跨境交易规则具有多样性,应税性、可税性、纳税居民身份和税收来源地无法确定等特征。出于国家集团利益等方面的考虑,各国或地区间数字化商品跨境交易税收征管制度存在较大差异和冲突。税收征管制度的国际协调应根据现有双边、多边贸易规则,加强国际对话与合作,协调各项归类制度以实现对数字化商品的科学归类;协调各国或地区不同税种间、不同征管方式间的差异,力求体现税负公平,并降低纳税成本,实现贸易便利化;协调各国或地区在纳税居民身份、各类所得认定标准上的差异,以便数字贸易利益尽可能体现公平。我国应改革现有税收征管制度,制定促进数字经济发展的产业政策,积极参与数字化商品跨境交易规则的制定与国际谈判,加强国际合作与协调,共同应对数字化商品跨境交易带来的一系列税收征管问题。

The range of digital goods is too broad to be simply classified as tangible goods or services. The diversity of digital goods’ cross-border trading rules makes it impossible to determine its taxable nature,and it is difficult to accurately identify its tax resident identity and tax source. For the consideration of national interests and group interests,there are great differences and conflicts in the tax collection and management systems of cross-border digital goods transactions among countries or regions. The international coordination of tax collection and management should be based on the existing bilateral and multilateral trade rules,strengthen international communication and cooperation,and we should coordinate different kinds of classification system to realize the scientific classification of digital goods;we should coordinate different kinds of taxes and pattern of tax collection in different countries or regions to demonstrate the fairness of tax burden,reduce the cost of tax collection,and realize trade convenience;and we should coordinate the different identification standard of tax resident identity and earnings to demonstrate the fair interests distribution of digital trade. China should reform the existing tax collection and management system,formulate industrial policies to promote the development of digital economy,participate in the formulation of cross-border trading rules for digital goods and international negotiations actively,strengthen international cooperation and coordination,and deal with a series of tax collection and management problems brought by cross-border trading in digital goods.