摘要
数字经济发展催生了新的商业模式,还改变了传统的价值形成过程,使数据、无形资产和用户参与到价值实现中。同时,数字经济的快速发展对跨境所得税规则带来了新的挑战。因此,OECD“第一支柱”方案几经完善,确定了新修订的联结度规则和利润分配规则。文章通过分析数字经济对国际税收规则的挑战,深入研究了OECD“第一支柱”方案及其影响,进而提出了我国应对数字经济国际税收变化的三个对策建议:加强国际税收交流与合作,完善企业所得税制度,提高数字化税收治理能力。
The digital economy brings about a new business model, also changes the traditional valuing process. Data, intangible assets and users participate in value formation. Meanwhile, the rapid development of digital economy has brought new challenges to cross-border income tax rules. Therefore, OECD has improved “Pillar One” solution to modify the rules of nexus and profit allocation. Based on analyzing the challenges of digital economy to international tax rules, this paper deeply studies OECD “Pillar One” solution and its impact, and then puts forward three countermeasures for China to deal with the changes of international taxation in digital economy:strengthening international exchange and cooperation in cross-border income tax rules, improving the business income tax system, and enhancing the digital tax governance capability.
作者
黄丙志
朱雷檬
HUANG Bingzhi;ZHU Leimeng(Shanghai Customs College)
出处
《国际贸易》
CSSCI
北大核心
2022年第4期39-45,共7页
Intertrade
基金
上海市政府决策咨询重点课题“新技术涌现下新型国际贸易业态模式与制度瓶颈研究”(2021-A-009-B)的阶段性成果。
关键词
数字经济
价值形成
国际税收
“第一支柱”方案
digital economy
value formation
international taxation
“Pillar One”solution