摘要
数字平台的多边性、低边际成本以及间接网络效应等特性,使得脱胎于工业时代的国际税收法律体系难以对其进行有效治理。在数字经济时代,传统的、基于常设机构的利润分配规则和联结度规则在适用时面临理论和现实双重困境。为解决数字经济带来的税收挑战,理论界提出以“虚拟常设机构原则”取代传统常设机构原则的解决方案。由于数字经济具有虚拟性、不确定性,虚拟常设机构原则尚有很多标准有待确定。我国在构建双循环新发展格局背景下,应当积极参与数字经济时代的国际税收新规则的制定,并争取更大的国际话语权。从理论上探讨虚拟常设机构的正当性及其对我国现行税制的启示,对于我国构建适应数字经济时代的税收制度具有重要意义。
The multilateral nature,low marginal cost and indirect network effects of digital platforms make it dif-ficult for the international tax legal system in the industrial age to be effectively governed.In the era of digital economy,the traditional profit distribution rules and connection degree rules based on permanent establishments are faced with theoretical and practical dilemmas.In order to solve the tax challenges brought by the digital econ-omy,theoretical circles have put forward a solution to replace the traditional permanent establishment principle with the“virtual permanent establishment”.Due to the virtuality and uncertainty of the digital economy,there are still many standards to be determined for virtual permanent establishment.Under the background of con-structing new development pattern of double circulation,China should actively participate in the formulation of new international tax rules in the digital economy era and strive for greater international voice.Theoretically dis-cussing the legitimacy of virtual permanent establishments and its enlightenment to Chinese current tax system is of great significance for China to build a tax system that adapts to the digital economy era.
作者
饶爱民
汪伟
RAO Aimin;WANG Wei(School of Law,Anhui Normal University,Wuhu 241003,China)
出处
《江苏理工学院学报》
2022年第5期101-107,共7页
Journal of Jiangsu University of Technology
基金
浙江省软科学研究计划“浙江省双创法制环境优化路径与对策研究”(2018C35095)。
关键词
常设机构原则
虚拟常设机构
税收联结度
税收联结规则
国际税制
税收公平
permanent establishment principle
virtual permanent establishment
tax connection
tax connec-tion rules
international tax system
tax equity
