摘要
欧盟于2018年3月公布的数字经济公平课税方案,对于当前多边国际税收利益分配规则的创新形成而言,具有里程碑意义。理论上,欧盟强调用户贡献的价值创造是经济数字化税收规则建构的核心理念。实践中,数字服务税、显著数字存在的公司税等政策提案,均或多或少存在概念界定不明、政策规则冲突、征管实践隐忧等现实问题。而共同(统一)公司税基方案的修订则依赖于数字经济测量方法的建立。鉴于欧盟数字服务税落地已成大概率事件,有必要把握定力,进一步做好政策研究储备,以待全球性治理方案的早日出台。
The Fair Taxation of the Digital Economy, proposed by European Union in March, 2018, stands out as one of the notable landmarks in the progress of the current multilateral international tax benefit distribution rules. In theory, the EU emphasizes that the value creation which is contributed by users is the core concept when constructing the tax rules of digital economy. In practice, there are always some realistic problems with the proposals which are relating to the corporate taxation of a significant digital presence and digital services tax, including the unclear concept, the conflicts between the governmental policies and tax rules, and the difficulties in tax collection and administration. However, the revision of the Common （Consolidated） Corporate Tax Base scheme depends on the establishment of the digital economic measurement method. In consideration of the fact that the EU digital services tax is on the way, it is necessary to study it further in case the global governance programmes will be in practice soon.
出处
《国际税收》
北大核心
2018年第10期35-43,共9页
International Taxation In China
基金
2018年度中国财政发展协同创新中心跨学科财政基础理论创新课题“数字经济背景下全球价值链中的国家税基问题研究”
2018年度教育部人文社会科学研究青年基金项目“经济数字化下国际税收规则变革与我国税法的应对研究”(项目编号：18YJC820085)的阶段性研究成果.
关键词
用户贡献
数字服务税
显著数字存在
数字化常设机构
共同(统一)公司税基
经济数字化
欧盟
Users contribution
Digital services tax Significant digital presence
Digital permanent establishment
Common （Consolidated） Corporate Tax Base Digitalisation of the economy European Union
