摘要
现行国际税制对数字巨头有效课征不足,数字市场国无法分享数字税收利益。数字服务税作为税收分配的单边新方案,或长期与多边规则共存。考察税制本身,税种归属扑朔迷离导致其合法性存疑,课征门槛的歧视嫌疑引发公平性争议。从与国情的兼容性角度,我国数字税收与税源基本重合,缺失与他国争利的需求;且本土数字企业税负未畸轻于其他企业,无充分的可税性基础;兼考虑政策层面,数字服务税与我国发展目标理念相冲。因此,数字服务税非中国的优良选择。中国税制的现代化转型需要与双支柱多边方案接轨,同时强化央地税收划分中的公平理念,试点探索数据税制度,构建数字平台税源征收制度,在税收分享、税源挖掘、税款稽征上回应现实难题。
The current international tax system isn’t effective enough for digital giants,and digital market countries cannot share the benefits of digital taxation.The DST may coexist with multilateral rules for a long time as a new unilateral scheme for tax distribution.Examining the tax system itself,the confusion about the attribution of taxes leads to doubts about its legitimacy,and the suspicion of discrimination in the tax threshold has led to disputes over fairness.From the perspective of compatibility with national conditions,China's digital taxation and tax sources basically coincide,and there is a lack of demand for competing with other countries.Moreover,the tax burden of local digital enterprises is not deformed and lower than that of other enterprises,and there is no sufficient basis for taxability;It also considers the policy level,which is in line with the digital development goals and the concept of tax cuts.Therefore,the DST is not a good choice for China.The modernization and transformation of China's tax system needs to be in line with the two-pillar multilateral approach,and at the same time,strengthen the concept of fairness in the division of central and local taxes,explore the data tax system on a pilot basis,and build a tax source collection system on digital platforms,so as to respond to practical problems in tax sharing,tax source mining,and tax collection.
作者
童琪婧
Tong Qijing(School of Law,Zhongnan University of Economics and Law,Wuhan 430073)
基金
湖北省数字经济立法课题研究(106/32522106022)
中南财经政法大学研究生科研创新平台项目(202310661)。
关键词
数字服务税
税制改革
国际税收规则
统一方案
Digital Services Tax
tax reform
International tax rules
Unified approach
