摘要
尽管数字服务税目前已被越来越多的国家采纳,但其在理论和实践层面一直面临各种争议。从理论层面看,有两类争议直接关系到数字服务税在现行国际税收秩序下的正当性和合法性:一是数字服务税是否符合BEPS行动计划中确定的“价值创造”原则;二是数字服务税是否违反了国际税收协定。从实践层面看,不同国家(地区)的数字服务税方案在应税服务的范围、应税收入计算以及征税地认定等主要方面有不同的规定。数字服务税的理论争议和实践差异,体现了国际社会协调应对经济数字化税收挑战工作的艰巨性和复杂性。中国应从建立公平合理国际税收新秩序的高度,对数字服务税的理论和实务问题进行深入的研究,确立经济数字化背景下税收政策改革的方向。
Although the digital service tax has been adopted by more and more countries,it has been facing various disputes at the theoretical and practical level.From the theoretical perspectives,there are two primary issues concerning the justification and legitimation of digital service tax under the current international tax order:First,whether it consists with the value creation principle proposed in the BEPS action plans;secondly,whether it breaches the international tax treaties.From the practical perspectives,digital service tax proposals vary from jurisdiction to jurisdiction in terms of in-scope activities,place of taxation,etc.In the face of these theoretical and practical divergences,it is hard for international community to coordinate the approaches to address tax challenges arising in digitalized economy.China should conduct an in-depth research on the theory and practice of digital service tax to follow the change of international tax policy under the digitalized economy,and to serve the purpose of establishing a fair and equitable new international taxation order as well.
出处
《国际税收》
CSSCI
北大核心
2019年第11期58-63,共6页
International Taxation In China
关键词
数字服务税
用户参与
价值创造原则
正当性和合法性
Digital service tax
User participation
Value creation principle
Justification and legitimation
