数字税的课税困境与制度改进

Taxation Dilemmas and Institutional Improvements of Digital Tax

以传统国际税收规则对数字经济课税面临诸多困境,集中体现在联结度判定和利润归属方面。上述制度与实践的错配导致对国际税收公平分配原则和国内税负公平原则的违背,亦有损我国税收利益,需要通过征收数字税解决。当前主流数字税实践包括欧盟数字服务税和OECD支柱一规则,后者可能成为全球性数字税最终方案。但现行支柱一规则仍不完善,最突出问题在于,联结度规则和利润归属规则的判断标准“市场国收入”与其理论基础“用户参与价值创造”并无关联。对此,应当引入“产消者理论”,将用户在生产阶段作为同质化劳动力创造的价值与其消费产生的收入一并归为数字税下企业超额利润的来源;相应增设“用户规模”之联结度门槛标准和利润分配因子。

Taxation of the digital economy under traditional international tax rules faces a number of dilemmas,centering on the Nexus Rules and the Profit Allocation Rules.The mismatch between legal system and practice violates the principle of fair allocation of international taxes and the principle of fair burden of domestic taxes,and also infringes the tax interests of China.Therefore,it is necessary to levy a digital tax.Currently,the mainstream digital tax proposals include the EU Digital Services Tax and the OECD Pillar One,and the latter is more likely to be the ultimate global digital tax.However,the current Pillar One blueprint is still imperfect,and the most prominent problem manifests in the fact that the criterion of“market country revenue”in the nexus rules and profit allocation rules is not related to its theoretical basis of“user participation in value creation”.In this regard,the“Prosumer”theory should be introduced to include the value created by users as a homogenous workforce during the production phase and the income generated from their consumption,which constitutes the excess profits of enterprises under the digital tax.Accordingly,the nexus threshold criterion and profit allocation factor of“user scale”should be set up.