数字经济时代我国税收征管法律制度的改良路径

The Reform Path of China's Tax Collection and Management Legal System in the Era of Digital Economy

我国传统自然人税源管理制度和国际税收管辖权划分规则因经济数字化冲击暴露出既存缺陷。通过借鉴域外国家和国际合作组织的税制改革措施和提案,我国可尝试建立自然人数字税务账户,完善自然人纳税申报制度,并从实体法和程序法两方面修缮配套税收征管法律。同时,根据国际税收环境的变化分别采取短期、远期方案构建数字服务税制,引入数据存在原则作为判别常设机构的新标准,并重新考量利润分配的要素权重,以防止数据价值流失,维护国家税收主权。

Defects have been exposed in China's traditional tax source management system of natural taxpayers and the division rules of international taxation jurisdiction due to the impact of economic digitization.By referring to tax reform measures and proposals of foreign countries and international cooperation organizations,China could try to establish a digital tax account system and improve tax declaration system of natural person,and improve supporting tax collection and management laws from two aspects of substantive law and procedural law.Also,short-term and long-term plans could be adopted to construct the digital service tax system in accordance with the changes in international tax environment,principle of data existence as a new standard could be introduced to judge the permanent institutions,and factor weight of profit distribution be reconsidered so as to prevent the loss of data value and safeguard the national tax sovereignty.