数字化商业模式与所得税解决方案探讨

A Discussion on a Digital Business Model and Income Tax Solution

经济数字化被视为经济增长和社会变革的关键力量,但也对原有国际税收规则带来了很大的挑战。本文从数字化带来的商业模式的变革出发,分析总结出数字化商业模式中独特的价值创造因素。在此基础上,对解决数字经济所得税问题的立场、思路和可行方案进行探讨,提出积极探索采用"显著数字存在"认定常设机构,完善转让定价数字经济活动的利润归属,建立统一的价值链分析框架等政策建议。

Economic digitization has been recognized as a key force in economic growth and social change,but it also poses significant challenges to the conventional international tax rules.This paper discusses the transformation of the business models in digitalization economy,and summarizes the unique value creation factors in the digital business model.On this basis,the paper discusses the positions,ideas and feasible solutions for solving the digital economic income tax problem,and proposes two policy recommendations:firstly,actively explore the use of'significant digital existence'to identify PE;secondly,improve the transfer pricing profit attribution rules and establish a unified value chain analysis framework.