论国际税收分配的再平衡——对“价值创造地征税”原则的反思与解释  

On the Rebalancing of International Tax Distribution——Reflections and Explanations of the Principle of“Tax Collection in the Place of Value Creation”

作　　者：朱望 ZHU Wang(East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学,上海200042

出　　处：《税务与经济》2020年第5期74-79,共6页Taxation and Economy

摘　　要：数字经济对国际税收框架最直接的挑战是打破了对应税联结度的传统认知,早先的"常设机构"规则在全新的商业模式下显得力不从心,国际税收分配失衡逐渐凸显。对此,OECD提出的"价值创造地征税"原则为税收管辖权的协调提供指引。"用户参与"理念在此基础上对"价值创造"做了更为详细的阐释。而由于概念的模糊性,用户参与创造企业价值的解释路径有待进一步探明。用户参与并不构成企业的生产活动,而是企业通过用户参与,形成了其创造价值不可或缺的生产资料——用户关系。用户关系的概念对于建立价值创造地的应税联结度至关重要,且可以明晰来源地税收管辖权介入的有效路径。The most direct challenge of the digital economy to the international tax framework is that digital economy breaks the traditional cognition of the corresponding tax connection degree.The earlier principle of"permanent institution"is inadequate under the new business model.The imbalance of international tax distribution has gradually become prominent.Therefore,the principle of"tax collection in the place of value creation"put forward by OECD provides guidance for the coordination of tax jurisdictions.The concept of"user participation"provides a more detailed explanation for"value creation"on this basis.However,due to the ambiguity of the concept,the explanation path of user participation in creating enterprise value needs to be further explored.User participation is not one of the enterprise’s production activities.Through the user’s participation,the enterprise can obtain the indispensable means of production for value creation-user relationship.The concept of user relationship is essential to establish the taxable connection of the place where the value is created,and it can clarify the effective path for the tax jurisdiction of the source.

关 键 词：税收管辖权 用户参与 价值创造 数字服务税 

分 类 号：F810.42[经济管理—财政学]