RCEP下跨境数字经济税收协调现实困境及破解之策

Realistic Dilemma and Solution of Tax Coordination of Cross-border Digital Economy under RCEP

2022年1月1日,《区域全面经济伙伴关系协定》(RCEP)正式生效,为亚太区域经济一体化发展带来了新机遇。当前,RCEP区域内在税收领域面临着数字经济征税规则碎片化、跨境税收争议解决方式单一低效、税收协定滞后于数字经济发展需要以及税收利益冲突加剧导致协调难度大等现实困境,难以满足区域经济一体化的要求,同时也制约了区域数字经济深层次发展。为突破RCEP下跨境数字经济税收协调现实困境,本文建议可从机构设置、机制构建、规则制定和技术应用四个方面着手,成立RCEP税收协调专门机构、建立RCEP税收信息交换机制、完善RCEP数字经济税收规则、加强RCEP数字经济税收征管合作。

The Regional Comprehensive Economic Partnership(RCEP)came into force on 1 January 2022,bringing new opportunities for the development of economic integration in Asia-Pacific.At present,RCEP is facing some practical difficulties in the field of tax coordination,such as the fragmentation of digital economy taxation rules,the single and inefficient solution of cross-border tax disputes,the lag of tax agreements in the development of digital economy,and the difficulty of coordination caused by the intensification of tax interest conflicts,which make it difficult to meet the requirements of regional economic integration,but also restrict the deep development of regional digital economy.In order to break through these practical predicaments of tax coordination of cross-border digital economy under RCEP,the paper puts forward relevant suggestions from the following aspects,including setting up RCEP tax coordination specialized agencies,establishing RCEP tax information exchange mechanism,improving RCEP digital economy tax rules,and strengthening RCEP digital economy tax collection and management cooperation.