国际视域下的“数字税”迷思:溯源、经验与应对

The Myth of"Digital Tax"from an International Perspective:Origin,Experience and Response

数字经济的飞速发展带来了全新的数字商业模式,对现行的税收征管制度提出了全新的挑战。常设机构规则的判断、税收联结度的指标、税基侵蚀与利润转移的乱象都亟须数字经济税收制度革新的回应。一些国家出于利益考量率先开始数字税的单边实践,国际组织也在积极制订多边应对方案,借鉴国际视域下的数字税经验,我国应当综合研判国情,审慎考量数字税立法,通过推进数字税顶层设计、尝试数字税试点改革、探索数字税收征管方式以及积极参与全球税制改革来灵活应对数字经济税收的挑战,塑造数字经济时代税收新格局。

The rapid development of the digital economy has brought an entirely new digital business model and posed new challenges to the existing tax collection and administration system.The determination of permanent establishment rules,indicators of tax linkage,and the chaos of tax base erosion and profit shifting urgently need responses from the reform of the digital economy tax system.Some countries have unilaterally started practicing digital taxes based on interest considerations.International organizations are also actively formulating multilateral response plans.By drawing on international experience with digital taxes,China should comprehensively judge national conditions and cautiously consider legislation on the digital tax.It should also flexibly respond to the challenges of digital economy taxation by promoting the top-level design of the digital tax,trying digital tax pilot reforms,exploring digital tax collection and administration methods,and actively participating in global tax reform to shape the new pattern of taxation in the digital economy era.