数字贸易跨国税基侵蚀中的消费者保护问题及对策探析

Consumer Protection in Digital Trade Concerning Transnational Base Erosion

消费品买卖双方之间的互动体现了现金流量对于企业行为的重要影响。数字经济不仅强化了税基调节现金流量的功能,也为跨国企业实施税收筹划提供了新的便利,这就使得原本温和的税务-消费关系产生了变数并威胁消费者的知情权、人身权、财产权,破坏消费环境的整体升级,我国现行消费者权益保护规范体系对此反应滞后。考虑到跨国企业实施BEPS的主要领域在于流转税与所得税,故而可以借鉴法治成熟国家的经验在以下三个方面出台举措予以干预:扩大跨境数字贸易价格公开机制,探索跨境数字贸易集体议价机制,强化税务部门在市场国消费环境提升过程中的作用。

Enterprise behaviors have been affected deeply by the interaction between consuming goods'buyers and sellers.The digital economy consolidates the tax function to adjust cash flow and provide new conveniences for transnational corporations'tax planning,which turns the mild relation between tax and consumption into a complicated situation threatening consumers'rights of property and knowing,blocking the process of consumption environmental upgradation.Current law system to protect consumer rights can't respond it properly.Due to the key areas of BEPS refer to turnover tax and income tax,we suggest that relevant departments take 3 kinds of measurements to regulate it by absorbing other countries advanced experiences:to extend the scale of price information in transnational digital trades;to probe the possibilities of collective bargaining in transnational digital trades;to intensify the function from tax departments in the process of consumption environment's upgradation.