数字服务课税模式比较研究及其启示  

A Comparison on Taxation Models of Digital Services and the Reflections

作　　者：樊轶侠 王卿 Fan Yixia;Wang Qing

机构地区：[1]中国财政科学研究院

出　　处：《财政研究》2020年第12期92-102,共11页Public Finance Research

基　　金：中国财政科学研究院2019年招标课题“高质量发展动力变革的财税政策改革研究——以数字经济为例”。

摘　　要：目前不少国家都以直接税或间接税的方式"试水"数字服务课税,其中,英国、法国、印度和巴西既属于数字经济体量排名前十的国家,又都在美国2020年展开301调查的国家之列,因此,对这四国的数字服务课税实践进行对比分析具有明显的理论和实践价值。本文着重考察当前较为成熟的几种数字服务课税实践,对比其税制要素、课税依据、征税动因的异同,总结提出数字服务课税设计时应重点考虑的问题。由理论与他国实践可知,为应对数字经济带来的税收挑战,中国的数字税制建设须以数字经济创造价值的特点为着眼点,同时结合本国国情做临时数字增值税的短期准备和央地税治理体制改革的长期准备。Currently,many countries have explored the Digital Service Taxation in the manner of direct tax or indirect tax.Hereinto,the taxation practices of UK,France,India and Brazil are much more mature,and it is obviously worthy,in both theoretical and practical senses,to compare the taxation models of these four countries.This article compares main elements,levying basis and reasons of the digital service tax system of these four countries.On this basis,the article further summarizes and highlights key points for the design of the taxation of digital services.From common theories and practices of other countries,to cope with challenges arising from digitalized economy and to construct its own digital tax system,China should take the features how digital economy creates value as the basis and take the temporary VAT as a short-term response and the reform of central and local tax governances as a long-term response.

关 键 词：数字服务课税模式 比较研究 课税依据 

分 类 号：F811.4[经济管理—财政学]