论数字经济背景下的全球税收正义及中国应对

Global Tax Justice in the Context of the Digital Economy and China's Response

随着全球数字经济税收治理方案的不断完善,全球税收治理进一步深化。由于全球税收治理价值指导着全球税收治理的方向,影响着国家的国际税收利益,因而全球税收治理价值问题引发了更多的关注。全球税收正义是全球税收治理所追求的价值,它既是税收正义从一国向全球扩展的结果,也是全球正义在全球税收治理领域适用的结果。但当前全球税收正义在合法性、公平性方面均存在一定问题,这不仅影响了发展中国家在全球税改中的利益,也妨碍了全球税收治理善治的实现。在全球税收治理过程中,公平、民主和效率价值逐渐成为全球税收正义统领下构成正义的主要次级价值和重要支柱。中国应从理念、机制路径出发推进全球税收正义的构建,在理念路径方面,以人类命运共同体理念引领全球税收正义的构建;在机制路径方面,通过推动建立联合国为主导的全球税收治理机制、增强发展中国家在G20+OECD机制中的集体行动、发挥“一带一路”税收征管合作机制的作用来引导全球税收正义的构建,增强中国在全球税收治理领域的话语权和影响力。

After entering the BEPS 2.0 stage of global tax reform,with the continuous improvement of the tax governance plans of the digital economy,global tax governance has been further deepening.Due to the fact that the value of global tax governance is a core value jointly accepted and followed by actors participating in global tax governance,guiding the direction of global tax governance,and affecting the international tax interests of countries,the issue of global tax governance value has attracted more attention.Global tax justice is the value pursued by global tax governance.It is the inevitable results of not only the tax justice expansion from one country to the world,but also the global justice application in the field of global tax governance.However,there are legitimacy issues related to insufficient participation of developing countries in global tax governance,as well as fairness issues caused by unfair distribution of tax bases in the digital economy.This not only affects the interests of developing countries in the global tax reform,but also hinders the realization of good governance in global tax governance.In the process of global tax governance,global tax governance actors,such as countries,intergovernmental international organizations,civil society organizations,recognize and accept the values of fairness,democracy,and efficiency,making fairness,democracy,and efficiency gradually become the main secondary values and important pillars of justice under the leadership of global tax justice.China is an important participant in global tax governance,playing an important role in enhancing the discourse power of developing countries and emerging economies in rule-making and safeguarding their own tax rights.In response to the current problems in global tax justice,China should promote the construction of global tax justice through the paths of ideology and mechanism.In terms of ideology path,the concept of a community with a shared future for mankind should lead the construction of global tax justice;in terms of mechanism path,we should guide the construction of global tax justice and enhance China's voice and influence in the field of global tax governance by promoting the establishment of a global tax governance mechanism led by the United Nations,enhancing the collective action of developing countries in the G20+OECD mechanism,and playing the role of the“Belt and Road”tax collection and management cooperation mechanism.