供需因素博弈下常设机构利润归属方法的新思路

New Ideas on the Method of Profit Attribution of Permanent Establishment under the Game of Supply and Demand Factors

在传统物理经济中,囿于信息技术水平的限制,跨国企业生产经营活动以固定性、有形性、不易移动为特征,趋向于生产供应方向,且销售、市场等需求因素只是消极地提供单一消费市场,对于企业价值创造与营业利润的实现影响甚微。对此,贯彻以“以供应为基础”理论的功能独立实体法尚且能在居民国、来源国间合理划分常设机构的可归属利润。然而,经济数字化的蓬勃发展打破了国际税收原本的平衡状态,使得生产经营活动从物理固定性的桎梏中解脱,并促使消费者的消极消费行为转变为积极消费,同时,将其消费数据转变为企业生产经营所需的用户数据。而功能独立实体法在应对这一经济现状时的乏力以及对供需因素的考量失衡引起了广大数字消费市场国的诟病。要想真正实现税收与价值创造相一致、平衡参与各方复杂的利益博弈,有必要正确地认识数字经济商业模式下实现营业利润的各种贡献要素,并在此基础上寻求构建常设机构利润归属分配的合理方案。

Restricted by the limitations of traditional physical economy and information technology level,the production and operation activities of multinational corporations show the characteristics of fixedness,tangibility,and not easy to move.Negatively providing a single consumer market has little effect on corporate value creation and operating profit.Therefore,the functional independent substantive law that implements the"supply-based"theory can still reasonably divide the attributable profits of permanent establishments between the country of residence and the country of origin.However,the vigorous development of economic digitization has freed production and business activities from the shackles of physical rigidity,which in turn led to the breaking of the original balance of international taxation.Consumers have changed from passive consumption behaviors to active consumption and transformed their consumption data into user data required by enterprises for production and operation.The weakness of the functionally independent entity law in dealing with this economic situation and the imbalance in the consideration of supply and demand factors have caused criticism in the vast number of digital consumer market countries.Based on the analysis of the contribution factors of operating profit in the digital economy environment,the traditional profit attribution method based on the"supply-based"theory is full of loopholes in the digital economy environment.Therefore,in order to truly achieve the consistency of taxation and value creation,and to balance the complex interest games of all parties,it is necessary to correctly understand the various contributing factors of operating profit generated in the digital economy business model,and on this basis,seek to build a permanent institution A reasonable plan for attribution allocation.