国际税收治理变革的几个基本问题探讨——数字经济下的税收权力、价值创造、公私交换与税基确定

Several Basic Issues of International Tax Governance Reform: Taxation Power, Value Creation, Public-private Exchange and Tax Base Determination in the Digital Economy

百年变局之际,国际税收治理面临前所未有的历史性挑战,数字经济的加速发展又进一步加深了国际税收治理不平衡的矛盾。在此背景下,本文对税收权力、政府职能、价值创造、公私交换与税基确定等国际税收治理框架中的几个基本问题进行再观察和再思考,以期为当前国际税收理论与实践提供可行性的建议。

International tax governance is facing unprecedented historical challenges in the great centurial change. The accelerated development of the digital economy has further deepened the contradictions of imbalance in international tax governance. In this context, the paper re-observes and re-thinks several basic issues in the international tax governance framework, such as tax power, government functions, value creation, public-private exchanges and tax base determination, serving as a feasible solution for current international tax theory and practice.