数字经济新规则下跨境云计算服务税收问题初探

On Cross-border Cloud Computing Service Taxation under the New Rules of a Digital Economy

作为数字经济下的新型商业模式,可覆盖全产业链的云计算服务正在成为数字经济的重要驱动力。然而,由于云计算服务自身业务的特殊性,税收管辖权划分等问题需充分考虑其业务性质、客户类型等因素,现有的多种改革方案难以完全适用。本文分析了中美两国和OECD对云计算服务收入性质的判断,对OECD"双支柱"方案等数字经济新规则可能对跨境云计算服务产生的税收影响进行了分析,最后根据我国实际情况提出制定跨境云计算服务税收政策的建议,包括考虑将云计算服务收入整体定性为营业所得、审慎制定国内法相关细则、积极参与云计算服务产业国际税收新规则的构建等。

As a new business model under the digital economy,cloud computing services covering the whole industry chain are becoming an important driving force of the digital economy.However,due to the particularity of cloud computing services,business nature,customer types and other factors should be fully taken into account in the specific division of tax jurisdiction,which makes it difficult for existing reform schemes to be fully applicable.This paper analyzes the judgments of China,the United States and OECD on the nature of cloud computing service income,and the possible tax impact of the new rules of digital economy such as the OECD"Two-Pillar"solution on cross-border cloud computing services.Finally,the paper puts forward suggestions on tax policies for cross-border cloud computing services,including defining the cloud computing service income as business income,prudently formulating domestic laws and regulations,and actively participating in the construction of international tax new rules for cloud computing service industry.