全球数字税发展进程、特征与趋势及中国立场

Global Digital Tax Development Process,Characteristics and Trends,and China’s Standpoint

随着数字经济规模不断壮大,数字税征收问题成为各国关注的热点议题。从全球数字税发展最新进程可以看出,新冠肺炎疫情加快了数字税进程但单边色彩浓厚,征税形式趋向于特定新税种,征收对象是数字化公司的特定商业模式收入,征收门槛和税率存在较显著的地区差异。目前,数字税在全球范围内全面实施仍面临重重困难,其中最主要的障碍来自美国。国际社会正在努力进一步推动数字税发展进程,多个国际多边组织已经提出了一系列建议和方案。从中国实际看,近期开征数字税的时机尚不成熟,虽然可以挽回一定的税收损失,但将阻碍营商环境优化并可能引发贸易报复。从长远看,中国应审时度势、理清思路,积极开展数字税的政策研究和储备,并以区域税制协商为抓手积极参与国际税收规则重构。

As the scale of the digital economy continues to grow,the issue of digital tax collection has become a hot topic of concern to various countries.From the latest progress of global digital tax development,it can be seen that the COVID-19 has accelerated the digital tax process,but the unilateralism is strong,and the taxation form tends to be a specific new tax,the collection object is the specific business model income of digital companies,and there are significant regional differences in levy thresholds and tax rates.From the actual situation in China,it is premature to introduce a digital tax in the near future,although certain tax losses can be recovered,it will hinder the optimization of the business environment and may trigger trade retaliation.From a long-term perspective,China should review the current situation,clarify its thinking,actively carry out digital tax policy research and reserve,and actively participate in the reconstruction of international tax rules using regional taxation negotiations as a starting point.