数字经济企业的税收治理研究——以美团为例

Tax Governance of Digital Economy Enterprises--A Case Study of Meituan

数字经济发展对现行税收体系产生冲击,如何进行数字经济企业的税收治理值得关注。本研究以美团为例,立于国际税收新规则、征税机关、企业自身三个视角来分析数字经济企业的税收治理情况。研究发现:“双支柱”方案实施会使美团面临跨境税务风险;征税机关对美团予以有效税收征管;美团2019年、2020年的企业所得税筹划效果较好。基于此,应寻求政府、征税机关、数字企业多方合力下提升数字经济企业的税收治理水平。

The development of the digital economy has impacted the current taxation system,and it is worthwhile to pay attention to thetax governance of digital economy enterprises.Taking Meituan as a case study,this paper analyzes the tax governance of digital economy enterprises from three perspectives:new international tax rules,tax authorities,and enterprises.It is found that the implementation of the"two-pillar"scheme exposes Meituan to cross-border tax risks;tax authorities effectively regulate Meituan;and the corporate income tax planning of Meituan in 2019 and 2020 is more effective.Based on this,it should seek to improve the tax governance of digital economy enterprises with the joint efforts of government,tax authorities and digital enterprises.