跨境电商中的数字服务税:国际实践及对中国的启示

Digital Service Tax in Cross-border E-commerce:International Practices and Implications for China

数字经济推动跨境电商业务蓬勃发展,成为全球经济发展的重要驱动力。然而,跨境电商的数字属性让其在纳税人身份判定、价值产生属地界定和交易性质区分方面存在困难,导致传统税收规则难以适配。文章系统梳理了数字服务税的国际探索历程、数字服务税对跨境电商发展的影响和征收数字服务税面临的困境,并提出我国的应对举措。研究发现,数字服务税的开征会影响跨境电商产品定价、抑制行业投资和创新,但并不能达到限制海外跨境电商扩张和扶持本土跨境电商发展的效果。同时,开征数字服务税还面临纳税主体界定、税收中性原则和国际合作等现实问题。为更好地应对数字服务税的挑战,我国应借鉴数字服务税的国际实践经验,积极参与国际多边税收规则制定,建立税务部门与跨境电商信息共享平台,扶持跨境电商发展以提升国际竞争力。

The digital economy has promoted the vigorous development of cross-border e-commerce business and has become an important driving force for global economic development.However,the digital nature of crossborder e-commerce makes it difficult to determine the identity of taxpayers,define the territoriality of value generation and distinguish the nature of transactions,which brings challenges to traditional tax rules.This paper systematically reviews the international exploration process of digital service tax,the impact of digital service tax on the development of cross-border e-commerce and the difficulties faced by the collection of digital service tax,and puts forward the countermeasures for China.The study found that the introduction of digital service tax will affect the pricing of cross-border e-commerce products and inhibit industry investment and innovation,but it cannot achieve the purpose of restricting overseas cross-border e-commerce and supporting the development of local cross-border e-commerce.At the same time,the introduction of digital service tax also faces practical problems such as the definition of tax payers,the principle of tax neutrality and international cooperation.In order to better meet the challenge of digital service tax,China should learn from the international practical experience of digital service tax,actively participate in the formulation of international multilateral tax rules,establish an information sharing platform between tax authorities and cross-border e-commerce,and support the development of cross-border e-commerce to improve the level of international competition.