数字经济对国际税收规则的挑战与应对

Challenges and Countermeasures of Digital Economy to International Tax Rules

数字经济快速发展导致现行国际税制不再适用,多国开征新税种扰乱跨境税收法律秩序。从近期经济合作与发展组织(OECD)发布的解决方案可以看出,国际社会正在努力推进全球税制改革,现行国际税收体系重塑将是大势所趋。中国应积极参与国际协商,立足于税收公平原则,在与国际社会共享共建国际税收制度的同时维护中方数字企业国际贸易利益。

The rapid development of the digital economy has led to unfair international tax burdens, and the introduction of new taxes by some countries has disrupted the legal order of cross-border taxation. As can be seen from the recent solutions released by the Organization for Economic Co-operation and Development (OECD), the international community is working hard to promote global tax reform, and the reshaping of the current international tax system will be the trend of the times. China should actively participate in international consultations, be based on the principle of tax fairness, and safeguard the international trade interests of Chinese digital enterprises while sharing and co-building the international tax system with the international community.