向数字巨头征税的新税制之三种制度安排——比较法视野下的分析

Three Institutional Arrangements of the New Tax System for Taxing Digital Giants——An Analysis from the Perspective of Comparison

随着数字经济的发展,从前制定的税收原则已经不再适用,税基被侵蚀已经是各国之间的共识。事实上,国与国之间争夺的只是征税权,以便获得更高的税收收入。例如法国、英国强调用户所在地创造的价值,实际上是为了把税收留在境内,而美国对此政策的不满也反映了这样的政策会对其造成收入流失。于是各国纷纷推出诸如"补丁型"税制、"实质认定型"税制、以及"中性"税制,等等,来应对这一情况。我国作为同时具有生产及消费两大特性的国家,必然需要设计一套完善、公平及高效的针对数字经济的税收解决方案,目前虽未有任何国家对此问题做出较为有效的应对,但他们对此做出的尝试和获得的经验无疑是值得我国关注的。

With the development of the digital economy,the taxation principles previously formulated are no longer applicable,and the erosion of the tax base has become a consensus among countries. In fact,the competition between countries is only for the right to tax in order to obtain higher tax revenue. For example,in France and the United Kingdom,the emphasis is attached to the value created by the user’s location in order to keep taxes in these countries. The United States is unsatisfied with this policy because this policy could lead to the loss of revenue. Hence,many countries have introduced some policies such as"patch-type"tax policy,"substantial identification-type"tax policy,and "neutral"tax policy to cope with these problems. As a country with the characteristics of both production and consumption,China must design a complete,fair and high efficient taxation strategy for the digital economy. Although no country has made a more effective response to it,the attempts made and the experience gained are undoubtedly worthy of our attention.