数字经济国际税收改革:理论探源、方案评析与中国抉择

International Tax Reform in the Digital Economy:Theoretical Exploration,Proposal Evaluation and China’s Choice

数字经济国际税收改革是百年变局之际世界格局转换的焦点问题之一。数字经济加剧了全球化中的经济失衡,导致市场国征税权随之兴起,国际社会随之提出了税改的初步依据,但是仍需结合政府征税原理创新展开进一步探索。综观以经合组织双支柱为代表的市场国征税权改革方案,在数字经济居民国与市场国、政府征税与跨国公司避税、发达国家与发展中国家的复杂博弈中,“选择性”改革和复杂的规则设计展示了重大历史进步意义,但也凸显了欧美的妥协及其对既得利益的保护,同时更阻断了发展中国家对工业经济税基公平权的追溯,压制了落后地区和新兴行业启动经济的发展权。作为全球数字经济第二大国的中国,基于发展中社会主义市场经济的基本前提和税基安全、公平和发展的复杂目标,需要审慎参与反避税全球竞争与合作、全面协调数字经济与实体经济平衡、科学安排税收收入与经济成长的战略关系,才能在增强以中国为代表的发展中国家在税收和经济利益上的全面的、实质性公平权利的前提下,推动形成更加科学合理的国际税收秩序。

International tax reform in the digital economy is one of the focal issues as the world is undergoing changes unseen in the past century.The digital economy has exacerbated the economic imbalances in globalization,leading to the rise of the taxing rights of market countries.The international community has proposed the preliminary theoretical reasons for their tax reforms,but still needs to integrate some innovation in the principles of government taxation to carry out further exploration.When we take a comprehensive look at the taxing rights reform proposals represented by the OECD's Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy,amongst the complex games between resident countries and market countries,government taxation and tax avoidance by multinational companies,developed countries and developing countries,the“selective”reform and complex rule design demonstrate a significant historical progress,but highlight a compromise between the EU and the US to protect their vested interests.At the same time,the Two-Pillar Solution also keeps the developing countries from exercising the right to a fair tax base in the industrial economy and suppresses efforts by backward regions and emerging industries to initiate economic development.Whereas,since China is already the second largest digital economy in the world,in consideration of the basic premise of the developing socialist market economy and the complex goals of tax base security,fairness,and development,we need to prudently participate in global competition and cooperation in anti-tax avoidance,comprehensively coordinate the balance between the digital economy and the real economy,and scientifically arrange the strategic relationship between tax revenue and economic growth.Only in this way can we promote the formation of a more scientific and reasonable international taxation order on the premise of enhancing the comprehensive and substantive fair rights of developing countries represented by China in both tax and economic benefits.