价值创造地征税原则:应对数字经济税收挑战的可能路径  

The Principle of Taxation in the Place of Value Creation: the Possible Path to Deal with the Tax Challenge of Digital Economy

作　　者：王烨 WANG Ye(School of Law,Shanghai University of International Business and Economics,Shanghai 201620,China)

机构地区：[1]上海对外经贸大学法学院,上海201620

出　　处：《中小企业管理与科技》2020年第33期31-32,共2页Management & Technology of SME

摘　　要：数字化企业可以利用远程技术进入来源国市场,使市场管辖区丧失征税权。G20/OECD提出价值创造指导国际企业所得税改革。价值创造地征税原则在概念上仍饱受争议,但通过提炼数据和用户参与等新型价值驱动要素,为市场所在国恢复税收管辖权提供了有效的理论基础。Digital enterprises can use remote technology to enter the market of the source country,which makes the market jurisdiction lose the tax right.The G20/OECD proposed value creation to guide the reform of international corporate income tax.The principle of taxation in the place of value creation is still controversial in concept,but it provides an effective theoretical basis for the country where the market is located to restore its tax jurisdiction by refining new value driving factors such as data and user participation.

关 键 词：国际税收 数字经济 价值创造 

分 类 号：F811.4[经济管理—财政学]