我国数字服务税征管之路径选择

The Path Choice of China's Digital Service Tax Collection and Management

随着数字经济的快速发展,部分国家为了应对数字经济时代给国家税收带来的挑战,通过开征单边数字服务税来维护本国税收利益。目前各国数字服务税相关政策存在差异性,既对我国开征数字服务税带来一些有益借鉴,同时也带来一些挑战。面对情况复杂的数字服务税问题,借鉴欧洲各国相关立法和裁判路径,提出相关对策建议,旨在进一步完善我国税收制度体系,促进数字经济可持续健康发展。

With the rapid development of digital economy,in order to deal with the challenge of national tax in the digital economy era,some countries protect their tax interests by levying unilateral"digital service tax".At present,there are differences in the relevant policies of"digital service tax"formulated by countries all over the world,which not only brings certain reference significance to China's levying"digital service tax",but also brings some problems It is a challenge to China's economic policy.At the present stage,China lacks the attention of levying"digital service tax",and there are different degrees of problems in academic circles and practice.In the face of complex digital service tax problems,it is necessary to learn from European countries on the"digital service tax"related legislation and adjudication path,to further improve China's tax system construction and related legal system,to promote the better development of digital economy.