数字税征收对我国的影响及应对建议

Impact of Digital Tax Collection on China and Countermeasures

在数字经济时代,基于传统经济构建起的税收规则和国际税收体系面临巨大的冲击和挑战。各国政府为了确保对国际互联网巨头的征税权,纷纷出台或着手制定数字服务税,我国作为数字经济大国不可避免的将受到影响。具体体现在如何协调国际进行数字经济税收立法;各国单边政策的保护主义倾向对我国税收征管的冲击;我国数字企业走出去面临的税收负担以及合规性风险等问题。对此,建议我国积极开展数字税前期探索研究,参与数字经济税收制度的国际对话并加快税收征管数字化建设,争取更多话语权并进一步提升税收管理能力。

In the era of digital economy,the tax rules and international tax system based on traditional economy are facing great impact and challenge.In order to ensure the right to tax the Internet giants,governments of various countries have introduced or started to formulate digital services tax.As a big country of digital economy,China will inevitably be affected.It is embodied in the following aspects:how to coordinate international digital tax legislation;the impact of protectionist tendency of unilateral policies on China's tax collection and management;the tax burden and compliance risks faced by China's digital enterprises going global.In this regard,it is suggested that China actively carry out the preliminary exploration and research on digital tax,participate in the international dialogue on the tax system of digital economy,speed up the digital construction of tax collection and management,strive for more discourse and further improve the ability of tax management.