经合组织数字经济国际税收改革的方案逻辑与中国应对——一个基于新市场财政学的分析框架

The Logic of the OECD International Taxation Reform Scheme for Digital Economy and China's Response:An Analytical Framework Based on the New-Market Public Finance

数字经济国际税收改革如火如荼,经合组织设计了“双支柱”的基本方案,力图建立市场国征税权和全球最低税制度以改善国际税收秩序。针对上述改革,基于探索中的新市场财政学理论的分析框架,可以形成三个方面的创新性认知:一是形成平台市场范畴,创新解释数字经济新市场的平台主体及其联结度意义、数字经济新平台的市场机制及其税法规制特点;二是形成可比政府范畴,探索政府生产性角色的正名与征税权正当性的证明、跨境交易可比性全景的还原与可比政府税基的匡算;三是具化收益控制权范畴,分别剖析经合组织改革方案中跨国企业与政府的税收利益博弈、数字经济中国家及其集团的产业格局竞争。根据上述逻辑和基本国情,提出中国初步的应对政策,强调应从税基安全、公平和发展三个层面,系统设计好反避税中的全球竞争与合作、数字和工业经济的全球大循环以及落后地区和新兴行业的经济成长等方面的政策。

The international tax reform of the digital economy is in full swing,and the OECD has designed a“two-pillar”basic plan,trying to establish market state taxation rights and a global minimum tax system to improve the international taxation order.In response to the above-mentioned reforms,based on the analytical framework of the New-market Public-finance Theory under exploration,this article develops innovative cognitions from the following three aspects:the first is to form a concept of platform market,so as to innovate the explanation of both the platform entities of the new digital economy market and the significance of the tax nexus to such entities,and the market mechanism of the new digital economy platform as well as its characteristics of tax laws and regulations;the second is to form a concept of comparable governments,so as to explore the rectification of the productive role of governments and the proof of the legitimacy of taxation rights,the restoration of the panorama of the comparability of cross-border transactions,and the calculation of comparable government tax bases;the third is to specify the concept of income control rights,so as to sep-arately analyze the tax benefit games between multinational corporations and governments in the OECD reform plan,and the competitions of industrial patterns between countries and the industrial groups in the digital economy.Finally,based on the above logic and basic national conditions,this article proposes some initial policy responses with an emphasis that China should systematically design policies to cope with the global competition and cooperation against the anti-tax avoidance,the global big cycle of digital and industrial economies,and the economic development of the backward regions and the emerging industries from the three levels of security,fairness and development of the national tax bases.