应对经济数字化挑战的国际税收规则演进:市场国和新联结度

The Evolution of International Tax Rules of Addressing the Challenges of Economic Digitalization:Market Jurisdictions and New Nexus

经济合作与发展组织(OECD)应对经济数字化税收挑战的"支柱一"规则对传统国际税收体系中常设机构等基本概念和利润划分等基本标准带来的结构性、系统性挑战,可能引致不同国家或地区间的税收利益重新划分以及国际税收协定体系和国内税法的实质性变化。本文对市场国和价值创造地进行分析,对国际税收框架体系需要协调和平衡的问题进行了展望,并基于我国在数字经济产业链中的定位以及我国的现行税制体系,提出我国应积极参与国际税收体系制定,以保障我国税收利益、协调平衡全球税收分配,实现合作共赢。

The Pillar One proposed by the OECD in addressing the tax challenges of the digitalization of the economy brings the structural and systematic challenges to the basic concepts and criteria of traditional international tax systems,which may lead to the redistribution of tax interests between different countries or regions,as well as substantial changes in international tax treaty system and domestic tax laws.The paper analyzes market jurisdictions and the location in which value is created,and also forecasts the issues that need to be coordinated and balanced in international tax framework system.Based on the position of China in industry chains in the digital economy and the current tax system,the paper puts forward relevant suggestions,including actively participating in the formulation of international tax systems,to protect tax interests of China,coordinate and balance global tax allocation and achieve win-win cooperation.