数字经济征税争端预防与解决机制探索

On Dispute Prevention and Resolution Mechanism for Addressing Tax Challenges of Digital Economy

争端预防和解决机制是数字经济征税方案中极为重要的组成部分,也是提高税收确定性的关键,目前OECD对该机制的设计正处于探索阶段。本文对目前提议的两大支柱提案的争议焦点逐一进行了梳理,并以此为起点,通过对OECD前期关于争端预防和解决机制初步方案的利弊分析,提出数字经济征税争端预防和解决机制应当重在预防,并在原有多边相互协商程序、预约定价安排等争端解决方式的基础上有所创新,如可适当借鉴WTO争端解决机制,引入专家小组等。

Dispute prevention and resolution mechanism is an extremely important part of the tax plan on digital economy and the key to improving tax certainty.Currently,the OECD is exploring the design of this mechanism.The article sorts out the controversies of two-pillar proposals as a starting point,analyzes the pros and cons of the preliminary OECD proposal on dispute prevention and resolution mechanism.Finally the article proposes that the dispute prevention and resolution mechanism should give priority to the prevention,and on the basis of the original dispute resolution methods,such as multilateral mutual agreement procedure and advance pricing arrangement,innovations should be explored further.For example,the WTO dispute settlement mechanism may be appropriately taken as a reference and a panel can be introduced.