数字经济下特许权使用费跨境所得征税问题研究

Research on Cross-border Income Taxation of Royalties under the Digital Economy

数字经济的繁荣发展为经济增长提供了新的引擎,依托数字化形式存在的产品和服务,在市场上无需设立任何实体就能够进行大规模交易,传统的国际税收规则在通过数字化交易形成的特许权使用费跨境所得征税方面仍显不足。数字经济与贸易的实践拓展,反映到特许权使用费跨境所得及其所得税征收方面,对特许权使用费跨境所得的认定、所得征税权的划分产生直接冲击。本文通过梳理分析国际社会界定的特许权使用费概念,明晰特许权使用费所得种类及内涵,研究数字经济背景下特许权使用费跨境所得税征收及其征税权划分遇到的问题,并吸收借鉴OECD范本、UN范本中有关规则要义以及他国经验,针对我国税法中有关特许权使用费、常设机构认定、税收联结度等规则,提出适应数字经济与贸易发展需要的规则修订和完善建议,以期为我国应对数字经济下特许权使用费跨境所得征税的难题提供借鉴。

The prosperity and development of digital economy provides a new growth engine for the growth of economic globalization.Relying on the products and services existing in digital form,large-scale transactions can be carried out in the market without establishing any entity.The traditional international tax regulation has been difficult to adapt to the income taxation on royalties formed through digital transactions.The practical expansion of digital economy and trade,when it comes to the cross-border income of royalties and its income taxation,has a direct impact on the identification of cross-border income of royalties and the division of income taxation rights.By combing and analyzing the concept of royalties defined by the international community,this paper clarifies the types and connotation of royalties income,studies the problems encountered in the cross-border income taxation of royalties and the division of taxation rights under the condition of digital economy,and absorbs and draws lessons from the relevant rules in OECD Model and UN Model and the experience of other countries according to the rules of permanent establishment identification and tax connection.This paper puts forward some suggestions on the revision and improvement of the rules to meet the needs of the development of digital economy and trade,in order to provide reference for China to deal with the problem of cross-border income taxation of royalties under the digital economy.