数字经济税收转移:机制、现状及国际经验借鉴

Tax Transfer in a Digital Economy:Mechanisms,Status Quo and International Experience

当今时代,迅速发展的数字经济引起了较为严重的跨地区税收转移问题。本文简要分析了数字经济背景下我国各地区之间的税收转移现状,发现电子商务、自动化数字服务等数字经济商业模式导致了税收收入由落后地区向发达地区转移,产生"劫贫济富"效应。本文还梳理了经济合作与发展组织、欧盟、美国等应对数字经济税收转移的经验、作法,提出我国应对数字经济税收转移的政策建议,包括针对数字经济实施增值税消费地征税原则、企业所得税跨地区分配等。

In the present era, the rapidly developing digital economy has caused a serious problem of cross-regional tax transfer. The paper briefly analyzes the status quo of tax transfer among various regions in China under the background of digital economy, and finds that e-commerce and automated digital services have led to the transfer of tax revenue from underdeveloped regions to developed regions, resulting in the effect of "robbing the poor and helping the rich". The paper also sorts out the experience and practices of the OECD, EU and the United States in dealing with tax transfers in the digital economy, and proposes policy recommendations for China, including implementing the VAT principle of taxation in the place of consumption and the cross-regional distribution of corporate income tax.