数字经济国际税改与我国应对思路

International Tax Reform in a Digital Economy and China's Countermeasures

为应对经济数字化的税收挑战,G20委托OECD牵头建立全球公平和现代化的国际税收体系。本文梳理了从BEPS行动计划到“双支柱”数字经济国际税改方案的发展演变,比较国际社会对“双支柱”方案的立场,并提出我国应对数字经济国际税改的思路。即应坚持多边主义框架维护发展中国家税收权益、深入开展数字经济税收制度的理论研究、根据“双支柱”方案作出国内政策调整、引导中国企业做好应对“双支柱”方案的规划与准备等。

To address the tax challenges arising from the digitalization of the economy,G20 leaders entrusted the OECD to take the lead in building a globally fair and modern international tax system.This paper reviews the development and evolution of the international tax reform plan of digital economy from the BEPS action plans to the Two-Pillar Solution,studies the international community's positions on the Two-Pillar Solution,and puts forward China's thoughts on the international tax reform of digital economy.We should adhere to the multilateral framework to safeguard the tax rights and interests of developing countries,carry out in-depth theoretical research on the tax system of digital economy,make domestic policy adjustments under the Two-Pillar Solution,and guide Chinese enterprises to plan and prepare for the Two-Pillar Solution.