OECD下数字税收改革的最新进展及中国应对--以税收管辖权为中心展开

The Latest Progress of Digital Tax Reform under the OECD and China’s Responses--Focusing on Tax Jurisdiction

随着数字经济的蓬勃发展,传统税收管辖权受到冲击,全球税收治理体系亟待改革。数字税收管辖权是各国围绕如何建构经济数字化税收规则体系讨论的核心议题。本文从税收管辖权角度探讨OECD下数字税收管辖权的产生缘由、发展历程及最新进展,针对“支柱一”方案的主要内容,评估对我国数字税收产生的影响并提出相关建议,以期维护我国税收管辖权和收益权,加强全球税收治理话语权建设。

With the booming digital economy,traditional tax jurisdictions are under attack and the global tax governance systems require reforms.Digital tax jurisdiction is the core topic discussed by countries regarding how to construct the system of economic digital tax rules.This article discusses the original causes,development history and the latest progress of digital tax jurisdiction under the OECD from the perspective of tax jurisdiction,assesses the impact of China’s digital taxation in terms of the main content of Pillar One,and puts forward relevant suggestions to safeguard China’s tax jurisdiction and revenue rights and strengthen the discourse building of global tax governance.