数字经济时代企业所得税的现状审视及进路

The Status Quo and Prospect of Corporate Income Tax in the Era of Digital Economy

数字经济时代,新技术和新商业模式不断涌现。经济高度数字化使利润创造过程趋于“隐形”,传统企业所得税体系受到强烈冲击。当前我国企业所得税制度在税基界定、税收管辖规则和税收划分模式方面均存在缺陷,难以适应数字经济的发展。对此,需重构一种基于价值创造地原则的企业所得税秩序,从征税对象、税款征缴和税收划分层面优化我国企业所得税制度,从而促进税收安排与经济发展的良性互动。

In the era of digital economy,new technologies and new business models are emerging.The highly digitalized economy tends to make the profit-making process“invisible”,and the traditional enterprise income tax system is strongly impacted.At present,China’s enterprise income tax system has institutional defects in the definition of tax base,the rules of tax jurisdiction and the mode of tax division,which make it difficult to adapt to the development of the digital economy.In this regard,it is necessary to reconstruct a corporate income tax order based on the principles of the place of value creation,and optimize China’s corporate income tax system from the aspects of tax objects,tax collection and tax division,so as to promote the benign interaction between tax arrangement and economic development.