数字税征收的国际实践及我国应对方案

International Practice of Digital Tax Collection and China’s Countermeasures

数字经济企业在不设置物理常设机构的情况下,突破边界的限制开展线上业务,使传统的国际税收规则面临挑战。OECD通过“双支柱”方案研究数字税,以促进税收管辖权的公平分配。以欧盟为代表的部分经济体在单边层面研究并执行税收措施,这将会使全球部分大型科技公司受到影响。中国可采取相应措施:依托G20及OECD等国际组织平台,在国际税收规则制定中发声,保障我国数字税收权益;通过研究各经济体的国内数字税制,设立符合数字经济特点的增值税,落实消费地征税规则;完善国内所得税制度,并推进税收征管改革。

Traditional international tax rules are being challenged by digital economy companies that break boundaries to do business online without a permanent physical presence.OECD has formulated a “two pillar” project to promote equitable distribution of tax jurisdictions. Some economies, represented by the European Union, study and implement tax measures unilaterally, which will affect some large global technology companies. China needs to take the following measures: Relying on the platforms of international organizations such as G20 and OECD, we will speak out in the formulation of tax rules to protect the rights and interests of digital taxation in China;By studying the domestic digital tax system of each economy, we will set up the value-added tax that conforms to the characteristics of digital economy, and implement the taxation rules of consumption places;Improve the domestic income tax system and promote the reform of tax collection and management in China.