我国应对数字服务税的内在困境与破解之道

The Inner Dilemma of Digital Service Tax in China and Its Solution

实体经济向数字经济的转换,突破了传统税收征管实体联结度规则"壁垒"。税法领域的相关法律缺失,已不能有效解决数字经济时代线上线下税收不公的法律问题。面对数字服务领域的税收问题,世界各国采取的办法或是开征数字服务税,或是修改国内法律,又或是等待国际统一规则的制定。开征数字税的国家在纳税起征条件、税率、征税对象、"安全港"条文的豁免条款等方面存在差异,我国在应对"数字资产"所有者确定、运营商与客户之间的"互益行为"、无形资产估值等方面存在困境。面对数字税的开征,我国应从现实考量出发,转变传统实体"源头税收"观念、强化数据信息机制在税收征管领域的应用,并以国际协作的方式来应对这场数字税收领域的革命性变化。

The transformation from the real economy to the digital economy has broken through the traditional"barriers"of the rules of the connection degree of the traditional tax collection and management entities. Due to the lack of relevant laws in the field of tax law,some legal problems such as online and offline tax unfairness cannot be solved effectively in the era of digital economy. Currently facing taxation issues in the field of digital services,some countries began to levy digital service tax,some countries revise their domestic laws and some countries wait for international uniform rules. There are some differences in taxation initial conditions,tax rates,tax objects,and exemptions from the "safe harbor"provisions for those countries which levy digital tax. In China,there are many problems such as the determination of the owners of "digital assets","mutually beneficial behaviors"between operators and customers and the valuation of intangible assets. Faced with the introduction of digital taxation,firstly,China should be realistic and change the concept of"source taxation"of traditional entity. Secondly,it is important for China to strengthen the application of data information mechanisms in the field of tax collection and management. Last but not the least,it is crucial to cooperate with foreign countries to respond to this revolutionary change in the field of digital taxation.