拨开迷雾:数字经济下税收管辖分配规则三重挑战的应对

Dispelling the Fog:Response to the Triple Challenge of International Tax Jurisdiction Allocation Rules under the Digital Economy

数字经济时代商业模式的变化引发了国际税法近百年来的最大变革。物理经济时代商业模式对有形场所的依赖逐渐被淡化,以物理存在为联结因素的国际税收管辖规则在数字经济的冲击下浮现出愈多问题。追本溯源,这些问题实则是因“富国俱乐部”一力主导下的国际税收管辖规则在数字经济形态中税收利益分配不均而导致的,由此引起广大发展中国家的诟病;同时也在英国、法国、意大利等数字经济消费国中激起千层浪。而最新提出的“税收与价值创造相一致”理念并未反映出数字经济中价值创造因素早已在生产、劳动力、资本的基础上增加了用户数据与市场这一客观事实。要想真正解决数字经济下国际税收管辖规则的困境,必须从联结因素这一根本性问题出发,对传统国际税收管辖规则进行重构。

The changes in the business model of the digital economy have triggered the biggest changes in international tax law in the past century.In the era of the physical economy,the dependence of business models on tangible places is gradually diminishing.International tax jurisdiction rules that use physical existence as a connecting factor have faced more and more problems under the impact of the digital economy.Tracing back to the source,these problems are actually caused by the uneven distribution of tax benefits in the digital economy under the rules of international tax jurisdiction under the domination of the“rich nations club”,which has caused criticism in developing countries.At the same time,it has stirred up thousands of waves in digital economy consumer countries such as Britain,France and lItaly.The latest concept of“consistency between taxation and value creation”does not reflect the objective fact that value creation factors in the digital economy have already added users,data and markets on the basis of production,labor,and capital.In order to truly solve the predicament of international tax jurisdiction rules in the digital economy,it is necessary to proceed from the fundamental problem of connecting factor and reconstruct the traditional international tax jurisdiction rules.