关于OECD应对经济数字化国际税收改革方案的评论

Some Comments on International Tax Reform to Address Digitalization of the Economy by OECD

目前,传统国际税收规则面临经济数字化的挑战。OECD应对经济数字化的税收挑战主要围绕"两大支柱"进行。本文认为,应对经济数字化对税收制度的挑战主要应从公司所得税征收的联结点入手,即"支柱一"中的金额A,这是当前最需要研究的问题。如果在解决经济数字化税收挑战的过程中,把挑战国家税收主权的"支柱二"一并推出,只能使问题复杂化,同时还可能会影响BEPS行动计划1的落实。

Currently,traditional international tax rules are facing the challenges of economic digitalization.The OECD’s response to tax challenges of economic digitalization mainly focuses on Pillar One and Pillar Two.The paper takes it that the nexus of enterprise income taxation should be the starting point of addressing the tax challenges of economic digitalization,i.e.the Amount A under the Pillar One,which is the most important issue to be studied at present.If Pillar Two that challenges the national tax sovereignty is introduced together with Pillar One,it will only complicate the problem and may also affect the implementation of BEPS Action Plan 1.