数字经济背景下企业所得税政策研究

Research on enterprise income tax policy under the background of digital economy

高速发展的数字经济改变了企业的商业运营模式与价值形成方式,给我国企业所得税征管带来极大的挑战。基于此,我国政府部门在企业所得税政策上已进行了一些调整。然而,在数字经济背景下现行企业所得税政策仍存在纳税主体判定难度加大、税基侵蚀问题加剧、税收管辖权不明确等问题。因此,税务部门应对纳税主体判定方法、税基评估与划分方法、常设机构判定标准等内容作出修订,进一步完善数字经济企业所得税政策。

The rapid development of digital economy has changed the business operation mode and value formation mode of enterprises,and has brought great challenges to China's enterprise income tax collection and management.Based on this,our government departments have made a lot of adjustments in the enterprise income tax policy.However,under the background of digital economy,there are still some problems in the current enterprise income tax policy,such as the difficulty of determining the taxpayer,the aggravation of the problem of tax base erosion,and the ambiguity of tax jurisdiction.Therefore,the tax department should revise the determination method of the taxpayer,the evaluation and division method of the tax base,and the determination standard of the permanent establishment,so as to further improve the enterprise income tax policy in the digital economy.