经济数字化的税收规则研究系列文章(一) 经济数字化的欧盟税收规则:方案设计与政策评析  

Taxation on a Digital Economy in the EU: a Proposal and Some Assessments

作　　者：刘奇超 罗翔丹 

机构地区：[1]上海市浦东新区国家(地方)税务局,上海200122 [2]荷兰转让定价科技股份有限公司,荷兰鹿特丹2909LC

出　　处：《国际税收》2018年第1期37-44,共8页International Taxation In China

摘　　要：经济数字化既为全球创新增长注入了新的动能,又对现行税收规则的适用提出了新的挑战。作为全球重要经济体,欧盟始终致力于加快构建应对经济数字化问题的税收规则体系。在短期应对方案中,欧盟主张完善跨境增值税规则,采纳并适度改良经济合作与发展组织(OECD)的税基侵蚀与利润转移(BEPS)项目第1项成果对数字经济直接课税的备选方案,建立符合"显著经济存在"联结度规则的数字化常设机构定义、对某些类型的数字交易征收预提所得税或流转税(均衡税)。在长期应对方案上,欧盟有意突破现行OECD税收政策框架(如独立交易原则、常设机构判定等),探索建立新的所得税课税规则(CCCTB、单一税、目的地型所得税)。考虑到经济数字化的欧盟税收规则将引领并影响国际标准的建立,业界应予以高度关注。Digitalization of economy acts as the engine of global innovative growth, as well as imposes new challenges to the current tax framework. As a significant component of global economy, the European Union has been committing itself to accelerate the pace to set up the tax scheme to tackle the taxation of digital economy. As regards shorter-term solutions, the EU proposes to improve the VAT rules on cross-border transactions, as well as to accept and improve the alternatives to direct tax on digital economy referred by the OECD in BEPS Action 1, including exploring the definition of digital permanent establishment in compliance with the ＇significant economic presence＇ nexus, and collecting withholding tax or equalisation levy on certain digital transactions. As regards long-term solutions, the EU shows its interest in making a break through in current tax framework led by the OECD （e.g. the arm＇s length principle, rules to determine a permanent establishment, etc.）, and exploring a new set of income tax system （CCCTB, unitary tax, destination-based corporate tax）. Great importance should be attached to the development of the EU tax rules on the digital economy, given the fact that such development could lead and make a difference to the establishment of international standards.

关 键 词：常设机构 预提所得税 均衡税 转移利润税 欧盟 经济数字化 数字经济 

分 类 号：F810.42[经济管理—财政学]