数字经济背景下我国推行数字税可行性分析

Feasibility Analysis of Implementing Digital Tax in China under the Background of Digital Economy

随着数字经济发展,数字税在全球范围内迅速扩展,为提升数字经济发展水平,规范数字治理环境,各国纷纷探讨数字税征收方案。本文运用比较研究及规范研究方法分析数字税形成原因、影响,分析我国数字税征收的必要性、可税性,分析发现:在国际贸易中联结度判定,数据价值衡量,交易定性上都存在较大难度;从具体数字商业模式上看,共享经济、电子商务、社交媒体与广告存在征收难点。为构建数字经济双循环新发展格局,本文提出短期内不应推进数字税,应完善现有国内税制和积极参与国际规则制定;长期看应推动会计计量变革,协调财税利益,加强数字化监管平台建立,为后续我国统筹推进数字税的实践提出参考建议。

With the rapid development of digital economy around the world,many countries are exploring digital tax collection schemes,so as to improve the development level of the digital economy and regulate the digital governance environment.By using comparative research and normative research methods,this paper analyzes the causes and impact of digital tax,and analyzes the necessity and taxability of digital tax collection in China.It is found that there are great difficulties in determining the degree of connection,measuring the value of data and qualitative transaction in international trade.From the perspective of specific digital business models,there are difficulties in digital tax collection,such as sharing economy,e-commerce,social media and advertising.In order to build a new development pattern of double cycle of digital economy,this paper proposes that we should not promote digital tax in the short term,instead,we should improve the existing domestic tax system and actively participate in the formulation of international rules;In the long run,we should promote the reform of accounting measurement,coordinate fiscal and tax interests,strengthen the establishment of digital supervision platforms,and put forward reference suggestions for the follow-up practice of promoting digital tax in China.