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数字经济下国际税收规则转变与影响

The Transformation and Impact of International Tax Rules under Digital Economy
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摘要 数字经济逐渐成为世界各国经济发展的新动力和重要税收来源。数字经济特有的场地虚拟性和价值链跨区域性使以物理性存在的常设机构无法作为数字经济税收的联结度规则,导致数字经济关系中价值创造地与利润征税地发生错配。为应对经济数字化带来的国际税收挑战,OECD提出“双支柱”方案,以改革国际税收规则,但仍面临国际税收中多边主义复杂性和规则转变技术难度大等问题,难以确保跨国企业公平缴纳税收以及各国的税收权益。我国也需要增强国际税收规则制定的话语权,合理设定征收范围,最大限度地减少国际税收变革对经济的影响。 The digital economy has gradually become a new driving force and an important source of tax revenue for the economic development of countries around the world.Due to the unique virtuality of the digital economy and the cross-regional nature of the value chain,the physical presence of permanent establishments cannot serve as the connecting factor for digital economy taxation,resulting in a mismatch between the location of value creation and the location of profit taxation in the digital economy relationship.In response to the international tax challenges brought about by economic digitization,the OECD has proposed a“two-pillar”plan to reform international tax rules.However,it still faces issues such as the complexity of multilateralism in international taxation and the technical difficulty of rule transformation,making it difficult to ensure that multinational enterprises pay taxes fairly and the tax rights of countries.China needs to strengthen its voice in the formulation of international tax rules,reasonably set the scope of collection,and minimize the impact of international tax changes on the economy.
作者 潘楠 魏莱 PAN Nan;WEI Lai(School of Economics and Management,Nanjing Institute of Technology,Nanjing 211167,China;School of Information and Communication Engineering,Nanjing Institute of Technology,Nanjing 211167,China)
出处 《南京工程学院学报(社会科学版)》 2023年第3期59-65,共7页 Journal of Nanjing Institute of Technology:Social Science Edition
关键词 数字经济 国际税收 “双支柱” Digital Economy International Taxation “Two-pillars approach”
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