数字经济背景下跨国税基侵蚀问题研究

Research on Transnational Tax Base Erosion Under the Background of Digital Economy

经济数字化一方面为全球经济创新增长注入了新的动能,另一方面对现行国际税收规则的适用构成了巨大挑战。数字经济对各国税基的侵蚀,主要表现在跨国公司对企业所得税和增值税进行侵蚀。数字经济贸易的主要特征是流动性和虚拟性,跨国公司大多使用数字经济进行商品和服务贸易,利用双重征税建立的减免机制和常设机构定义的漏洞侵蚀税基。OECD为应对数字经济带来的挑战,采取的措施包括:重新定义常设机构、建立企业所得税最低税率、扩大CFC规则的适用范围以及改变增值税课税原则等。我国应借鉴现有国际税收规则,在构建企业所得税制度进程中,建立新的征税联结点与合理的最低税率;在优化增值税制度过程中,应坚持税收法定原则,逐步建立健全数字化跨境服务贸易中增值税的征管合作机制。

Economic digitization not only creates new motive power towards global innovation growth,but also poses great challenges to the application of existing international tax rules.The erosion of digital economy on the tax base of various countries is mainly manifested in the erosion of Corporate Income Tax,and Value-added Tax by transnational corporations.Modern digital economic trade is mainly characterized by liquidity and virtual.Many multinational corporations use digital economy to trade goods and services,which can erode tax base by taking advantage of exemption mechanism established by double taxation and loopholes defined by permanent institutions.Measures taken by the OECD to deal with digital economy include re-definition of the permanent organization,establish the minimum tax rate of Corporate Income Tax,expansion of the application of CFC rules,and alterations of the principle of VAT,etc.Drawing on the existing international tax rules,China should establish a new tax levy linkage and a reasonable minimum tax rate in the construction of the Corporate Income Tax system.In the process of optimizing the Value-added Tax system,we would adhere to the principle of statutory taxation,and gradually establish a sound mechanism for cooperation in VAT collection and administration in digital cross-border service trade.