美欧数字服务税规则博弈探析

Analyzing US-EU Bargaining on Digital Services Tax

在《双支柱解决方案2021年》通过之前,国际社会尚未形成与数字经济发展相匹配的国际税收规则体系。欧盟为应对成员国之间的恶性税收竞争,曾提出征收欧洲统一的数字服务税,但遭到部分成员国的反对。法国、意大利、西班牙等欧盟成员国为应对经济数字化税收挑战,选择单边开征数字服务税。美国主张在既有国际税收规则中推动数字服务税改革,并借助“301调查”向单边征收数字服务税的部分国家施压。围绕数字服务税规则,美欧展开博弈。尽管美欧在《双支柱解决方案2021年》中就数字服务税规则达成一致,但双方的分歧仍未完全消除。新国际税收改革方案中与数字服务税相关的规则还存在诸多缺陷,面临潜在的风险。在此背景下,欧盟将继续寻求在新国际税改规则中体现数字经济特质;美国和欧盟将努力促成各国国内税法与新国际税改规则的衔接;双方将为构建符合自身数字服务税规则偏好的税收监督机制展开博弈。

Before the adoption of the Two-pillar Solution 2021, the international community had not yet formed a system of international tax rules to accommodate the development of the digital economy. In response to the vicious tax competition among its member states,the EU had proposed a unified European tax on digital services,which was opposed by some members.Some EU members,such as France,Italy and Spain,have chosen to introduce a digital services tax unilaterally to deal with the digital tax challenge. While on the other hand,the US advocates for reforming the digital services tax within the established international tax rules,and has used the “301 Investigation”to press some countries that have unilaterally levied digital services tax. The US and EU have been bargaining over digital services taxation. Although they have reached agreements on the digital services tax rules in the Two-pillar Solution 2021,their divergences have not been fully resolved,and a number of shortcomings still exist in the rules related to digital services tax in the new international tax reform proposal,which is still faced with potential risks. Against this background,the EU continues to seek for a reflection of digital economy attributes in the new international tax reform rules. The US and the EU will strive to facilitate the convergence of domestic tax laws with the new international tax reform rules and bargain for the purpose of building a tax supervision mechanism that upholds their preferences for digital services tax rules.