数字服务税:正当的课税抑或服务贸易的壁垒?  

Digital Services Taxation:A Justified Levy or Barrier to Trade in Services?

作　　者：张智勇[1] Zhiyong Zhang

机构地区：[1]北京大学法学院

出　　处：《国际税收》2020年第4期28-35,共8页International Taxation In China

基　　金：国家社会科学基金重大专项课题“税收立法的核心价值及其体系化研究”(项目编号:19VHJ008)的阶段性研究成果。

摘　　要：为了应对数字经济对现行税收规则的挑战,在国际社会达成共识方案之前,欧盟及部分国家相继推出了数字服务税方案,其共同点是对其认为用户对价值创造具有重要贡献的特定数字服务课税,并以企业提供这些数字服务的收入而非净所得为应纳税额。表面上看,数字服务税采用了间接税的形式,但具有对数字企业的所得间接课税的效果,并以美国公司为主要纳税人。数字服务税加重了跨境数字服务贸易者的税收负担,并引发是否与服务贸易总协定的非歧视义务相符的争论。In order to address the tax challenges arising from digital economy,the EU and its several member states have introduced digital services tax(DST)plan as an alternative before an international consensus solution is reached.The DST is a tax on the income derived from the supply of certain digital services in which user participation is regarded as paying important contribution to value creation.The DST takes the form of indirect tax while does have the effect of taxing the income of the digital companies indirectly,and mainly targets US companies.The DST also increases the tax burden of cross-border digital services traders,and gives rise to the dispute whether it violates the non-discrimination disciplines of GATS.

关 键 词：数字经济 数字服务税 用户 常设机构 301调查 

分 类 号：F810.42[经济管理—财政学]