数字化、商业模式与价值创造:OECD观点的发展  

Digitalization, Business Model and Value Creation: Development of the OECD Perspectives

作　　者：刘奇超 曹明星 王笑笑 王和美 Qichao Liu;Mingxing Cao;Xiaoxiao Wang;Hemei Wang

机构地区：[1]国家税务总局上海市浦东新区税务局,上海200122 [2]中央财经大学中国财政发展协同创新中心,北京100081 [3]中国政法大学中欧法学院,北京100088 [4]中国政法大学民商经济法学院,北京100088

出　　处：《国际税收》2018年第8期20-29,共10页International Taxation In China

基　　金：2018年度教育部人文社会科学研究青年基金项目"经济数字化下国际税收规则变革与我国税法的应对研究"(项目编号:18YJC820085)的阶段性研究成果

摘　　要：数字化、商业模式与价值创造,是当前经济数字化税收规则研究的重点与难点问题。从历史发展考察,OECD对该问题的研究历经"电子商务时代的初步探索期—数字经济时代的阶段认识期—经济数字化时代的融合集成期"过程,认识呈螺旋式上升,并形成了"数字技术发展乃至经济数字化发展本身都是‘革命性’的,而国际税收政策发展则是‘演进性’的"基本论断。研究同时表明:OECD开始重视对数字化商业模式的方法论研究,提出了价值链、价值网络与价值商店的价值创造过程分析思路,并试图在BEPS包容性框架下对"数据"与"用户参与"等典型经济数字化问题的认识分歧加以调和。Digitalization, business model and value creation are the key and difficult issues in the current research on tax rules of digitalized economy. From the perspective of historical development, the OECD＇s research on the issue has undergone a process of ＂the initial exploration period of the e-commerce era -- the stage of understanding of the digital economy era -- the integration period of the economy digitalization era＂, and the understanding has spiraled upwards and formed the basic assertion that the development of digital technology and even the development of economic digitalization are all ＂revolutionary＂, and the development of international tax policy is ＂evolutionary＂. The research also shows that OECD has begun to pay attention to the methodology research of digital business model, put forward the analysis of the value creation process of value chain, value network and value shop, and tried to reconcile the differences in understanding of typical economic digitization issues such as ＂data＂ and ＂user participation＂ under the BEPS inclusive framework.

关 键 词：数字化商业模式 价值创造 电子商务 数字经济 经济数字化 

分 类 号：F810.42[经济管理—财政学]