摘要
为在全球层面应对数字经济带来的税收挑战,世界各国与国际组织分别从单边、双边及多边层面出台了不同国际税制改革方案,推动了国际税收规则的演化和新的国际税收征管机制的形成。在全球税制面临不确定性的背景下,中国应结合本国国情和数字经济发展现状,积极参与OECD主导的“双支柱”改革方案的谈判,反对单边措施的出台,在必要情况下利用双边税收协定辅助实现税收利益最大化,并及时完善国内数字经济相关税收法律制度。
In order to deal with the tax challenges brought by the digital economy at the global level,countries and international organizations have put forward different international tax reform plans from unilateral,bilateral and multilateral levels respectively,it promotes the evolution of international tax rules and the formation of new international tax collection and management mechanism.The international tax field is undergoing the most important transformation in the 21st century.In the context of the uncertainty of the global tax system,China should actively participate in the negotiations of the Two-pillar solution,oppose the introduction of unilateral measures,if necessary,bilateral reform plan should be used to maximize the tax benefits,and the domestic tax law system related to digital economy should be improved in time.
出处
《财政科学》
CSSCI
2022年第5期134-145,共12页
Fiscal Science
