摘要
伴随着数字贸易的快速发展,越来越多的国家意识到数字贸易对一国经济发展的重要性,其中跨境数字产品税收问题作为国际贸易中至关重要的一环,在推动全球数字贸易自由化发展中具有不可替代的作用。在此背景下,文章结合现阶段跨境数字产品税收面临的挑战,进一步对比分析当前国际社会为应对其挑战采取的主要做法,在借鉴其经验的基础上,提出构建符合中国现阶段数字经济发展现状的建议策略,以期推动我国数字经济长期发展的同时打造全球数字贸易合作发展新机制。
With the rapid development of digital trade,more and more countries realize the importance of digital trade to the economic development of a country.As a crucial part of international trade,the taxation of cross-border digital products is irreplaceable in promoting the liberalization and development of global digital trade.In this context,this paper further compares and analyzes the main approaches adopted by the international community to cope with the challenges of cross-border digital product taxation at the current stage,and proposes suggestions and strategies for constructing the current development status of China's digital economy on the basis of learning from its experience,so as to promote the long-term development of China's digital economy and create a new mechanism for global digital trade cooperation and development.
作者
魏庆坡
赵藏平
Wei Qingpo;Zhao Cangping
出处
《北京政法职业学院学报》
2021年第3期32-40,共9页
Journal of Beijing College of Politics and Law
基金
北京市社会科学基金项目“‘一带一路’下绿色金融发展法律保障体系研究”的阶段性研究成果,项目编号:17FXC018。
关键词
数字经济
数字贸易
贸易自由化
国际税收
国际合作
digital economy
digital trade
trade liberalization
international taxation
international cooperation