数字经济国际税收规则变革趋势与中国应对举措

International Tax Rules Reform Trend of Digital Economy and China's Countermeasures

面对突如其来的新冠肺炎疫情,数字经济仍展现出强大的韧性与活力。逆势上扬的数字经济对渐进式的国际税收规则改革提出了全方位的挑战。G20、OECD致力于制定应对经济数字化税收挑战解决方案,提出了“统一方法”应对方案,而部分国家出于维护本国税收利益采取了单边行动,新一轮的国际税收改革博弈已开始。我国作为全球数字经济第二大国,在遵循税收公平和税收中性原则的基础上,需尽快改革常设机构认定等数字经济税收规则,运用数字技术提高我国数字化税收征管水平,推动数字经济征税权分配的国际合作。

In the novel coronavirus pneumonia outbreak,the digital economy still shows strong resilience and vitality.The rising digital economy challenges the progressive reform of international tax rules.G20 and OECD are committed to formulating solutions to the challenges of economic digital taxation,and put forward a"unified approach"solution.Some countries have taken unilateral actions to safeguard their own tax interests,and a new round of international tax reform game has begun.As the second largest country in the global digital economy,on the basis of following the principles of tax equity and tax neutrality,China needs to reform the economic digital tax rules such as the identification of permanent organizations as soon as possible,use digital technology to improve the level of digital tax collection and management in China,and promote international cooperation in the distribution of tax power in digital economy.