数字服务税开征的正当性及其思路——基于互联网反垄断视角的考察

Legitimacy and Thought of Levying Digital Service Tax:Investigation Based on Perspective of Internet Antitrust

传统税法适用于互联网行业时,在税收管辖权、征税客体、计税依据等方面呈现低兼容性,税收征管也易遇到技术难题。这使得互联网企业较之实体企业能享受更为有利的税制环境,“头部企业”所获益处更为突出,一定程度上助长了互联网行业垄断的形成和发展。对既有企业所得税、增值税规则有针对性地进行修补,能部分缓解前述困境但无法治本,数字服务税因而成为一个可能的选项。针对数字服务征税,具有可税性基础。在具体设计规则时,要将促进三个维度的公平竞争作为重要目标,据此来考量相关制度安排。

When the traditional tax law being applied to the Internet industry,it presents low compatibility in tax jurisdiction,tax object,tax basis,and the corresponding tax collection and administration is prone to technical difficulties.This enables Internet enterprises to enjoy a more favorable tax environment than entity enterprises,while inside the Internet enterprises,“head enterprises”can get more prominent benefits.The targeted repair of the existing corporate income tax and value-added tax rules can partially alleviate the aforementioned dilemma,but cannot solve the root cause.Therefore,digital service tax becomes a possible option and taxation on digital services has a taxable basis.In designing the rules,the three dimensions of fair competition should be an important goal to consider the relevant core elements of the institutional arrangements.