我国数字税收制度面临的挑战及对策

Challenges and Countermeasures Facing China’s Digital Tax System

数字经济的迅猛发展给国际税收体系带来新的挑战,数字税应运而生。经历萌芽、起步、争议和发展4个阶段,数字税正在从一种“临时方案”转变为新的国际立法趋势。各国通过单边、双边和多边模式开展了广泛的数字税立法实践。经比较可知,各国数字税的立法目的较为趋同,主要是防止税基侵蚀、增加财政收入和保护本国数字企业,但在征税对象、纳税义务人、起征点和税率等具体制度设计等方面又因各自国情不同而存在差异。为积极参与构建国际税收新秩序和完善国内税收法律体系,中国应当通过多边谈判和国内试点并行推进的方式开展数字税立法实践。数字税的中国方案应符合中国实际情况,服务中国式现代化建设。

The rapid development of the digital economy has brought new challenges to the international tax system,and digital taxes have emerged.After four stages,namely,germination,inception,contro-versy and development,digital tax is transforming from a“temporary solution”into a new inter-national legislative trend.Countries have carried out a wide range of legislative practices on digi-tal taxes through unilateral,bilateral and multilateral models.Upon comparison,it can be seen that the legislative purposes of digital taxes in various countries are relatively similar,mainly to prevent base erosion,increase fiscal revenue and protect domestic digital enterprises,but there are differences in the design of specific systems,such as tax objects,taxpayers,starting points and tax rates,etc.,due to the different national conditions of each country.In order to actively partici-pate in the construction of a new international tax order and improve the domestic tax law system,China should carry out the legislative practice of digital tax through multilateral negotiations and domestic pilot projects in parallel.The Chinese proposal for digital tax should be in line with the actual situation in China and serve the Chinese-style modernization construction.