数字经济对企业税收遵从的影响及对策  

Impacts of Digital Economy on Corporate Tax Compliance and Countermeasures

作　　者：王丽娜 Lina Wang

机构地区：[1]国家税务总局北京市怀柔区税务局

出　　处：《国际税收》2020年第12期59-63,共5页International Taxation In China

摘　　要：数字经济产生新型商业模式和经济实体,增加了跨境数字企业税收不遵从动机,扩大了纳税主体不遵从的空间。面对数字经济给企业税收遵从带来的风险与挑战,国际社会持续开展积极有益的税制探索,如欧盟出台统一合并企业税基提案、OECD提出"双支柱"方案以及英法开征数字服务税等,均力图打击跨境贸易税基侵蚀与利润转移,压缩企业不遵从空间,降低不遵从动机。借鉴各国的税制思路,中国应从税制优化、人才培养、信息化建设和国际合作等层面采取积极措施,提高企业的税收遵从度。The digital economy generates new business model and economic entity, increases the motive of tax noncompliance of cross-border digital enterprises, and expands the space for tax non-compliance by taxpayers. Facing the risks and challenges brought by the digital economy to enterprise’s tax compliance, the international community continues to carry out the exploration of tax systems, such as the EU’s proposal for a unified corporate tax base, the OECD’s Two-Pillar Approach, and the introduction of the Digital Service Tax by the UK and France, aiming to address base erosion and profit shifting in cross-border trade, narrow the space of enterprise’s non-compliance, and reduce the motivation of non-compliance. China should take active measures from the aspects of tax optimization, personnel training, information construction and international cooperation to improve the tax compliance of enterprises.

关 键 词：数字经济 税收遵从 常设机构 

分 类 号：F810.42[经济管理—财政学]