全球数字服务税分歧、博弈及对我国的初步建议

Global Digital Service Tax Disagreement,Game and Preliminary Suggestions to China

数字经济催生新业态,同时挑战传统税制体系。数字经济的发展和国际税制改革的迫切性,呼唤数字服务税收国际规则的形成。然而全球数字经济发展的不平衡导致主要经济体对数字服务税征管产生分歧。中国作为数字经济发展大国,应加强对数字税相关理论和实践的追踪研究,完善本国税收制度和税收征管体系,密切关注全球数字税对我国企业的直接和间接影响,加强国际合作,化解国际税制壁垒。

The digital economy has produced new business formats while challenging the traditional tax system.The development of the digital economy and the urgency of the reform of the international tax system call for the innovation of international rules for taxation of digital services.However,the unbalanced development of the global digital economy has caused great disagreement on the tax collection and administration of digital services among major economies.As a major country of digital economy,China should strengthen the follow-up research on digital tax related theories and practices,improve its own tax system and tax collection and management system,pay close attention to the direct and indirect impact of global digital tax on Chinese enterprises,and strengthen international cooperation to resolve international tax barriers.