数字经济所得课税国际规则制定的最新进展及中国应对

Latest Developments in the Formulation of International Rules for Taxation of Income in a Digital Economy and China’s Countermeasures

2015年以来,国际税务领域针对数字经济所得课税的多边规则制定行动和单边课税措施方兴未艾。我国在参与经济合作与发展组织(OECD)和二十国集团(G20)主导下的多边规则制定谈判时,应基于我国数字经济和企业海外架构的特征,着重考虑两个问题:其一,慎思支柱一方案下市场地管辖区的界定以及来源地规则的设计对我国税收权益带来的影响;其二,结合我国数字企业的可变利益实体(VIE)架构,对支柱一方案下集团的最终控制实体及总部所在地的界定及时提出规则建议。在单边措施上,我国应采取切实行动保护"走出去"企业的权益,同时紧密关注欧美国家税制改革的发展动态,为提升自身税制国际竞争力早做准备。

Since 2015, the multilateral efforts made by the international tax community to design rules on taxation of income of digital economy have been accompanied by the unilateral measures taken by a variety of jurisdictions to levy digital income. In the view of the unique features of China’s digital market and overseas structure of Chinese digital giants, there are two legal issues(i.e., definition of the market jurisdiction under Pillar One and design of source rules, and identification of ultimate parent entity of China’s digital giants using the VIE structure and its place of headquarter) worthy of particular attention as China participates in the multilateral negotiations. Meanwhile, China should consider to take proactive measures to protect the legitimate rights of outgoing enterprises whose interests may be jeopardized by the unilateral taxation in the marketplace, pay close attention to the potential tax reforms in Europe and US, and enhance the competitiveness of its own international tax systems.