摘要
自2015年OECD提出税基侵蚀与利润转移(BEPS)行动计划以来,应对数字经济的挑战成为国际税收治理的主题与焦点,各国就如何应对数字经济挑战、重塑国际税收秩序提出了多种建议和方案,部分国家甚至采取了单边行动,率先对数字经济开征了某种形式的数字税收,让数字经济全球税收治理表现出显著的内卷化特征。本文在提出数字经济全球税收治理内卷化问题的基础上,分析了这一问题的现象表征和深层根源,并基于数字经济国际征税的哲学基础,提出未来数字经济全球税收治理的方向。本文认为,数字经济全球税收治理的破局之道在于去内卷化,而构建数字经济税收共识性秩序则是根本的选择和长期的战略目标,推动建立包容性数字经济税收制度、修订完善国内数字经济法律法规则是中国数字经济税收治理的当下选择。
Since the OECD proposed the action plan of Base Erosion and Profit Shifting(BEPS) in 2015, addressing the challenges of the digital economy has become the theme and focus of international tax governance. Many countries have put forward various proposals and solutions on how to address the challenges of the digital economy and reshape the international tax order, and some countries have even taken unilateral actions to take the lead in introducing some form of digital taxation on the digital economy, making the global tax governance of digital economy shows a significant involutional character. On the basis of the problem of the involution of the global tax governance of the digital economy, this paper analyzes the phenomenal manifestations and deep roots of this problem, and proposes the future direction of the global tax governance of the digital economy based on the philosophical foundation of the international taxation of the digital economy. The paper argues that the breakthrough of global tax governance in the digital economy lies in de-involvement, while building a consensus tax order in the digital economy is the fundamental choice and long-term strategic goal, and promoting the establishment of an inclusive digital economy tax system and revising domestic digital economy laws and regulations are the immediate choices for China’s digital economy tax governance.
作者
毛恩荣
周志波
Mao Enrong;Zhou Zhibo
出处
《宏观经济研究》
CSSCI
北大核心
2021年第8期28-47,114,共21页
Macroeconomics
基金
国家税务总局第六批全国税务领军人才2021年税收科研课题“数字经济全球税收治理”
重庆市国际税收研究会2021年重点税收科研课题“数字经济背景下全球税收治理内卷化问题研究”的阶段性研究成果。
关键词
数字经济
税收治理
内卷化
共识性秩序
制度经济学
Digital economy
Tax governance
Involution
Consensual order
Institutional economics
