美国“301条款”与数字服务税  

Section 301 of the United States and the Digital Services Tax

作　　者：朱青[1] Qing Zhu(不详)

机构地区：[1]中国人民大学财政金融政策研究中心

出　　处：《国际税收》2021年第1期43-48,共6页International Taxation In China

摘　　要：继2019年7月美国首次对法国数字服务税进行调查之后,2020年6月2日美国贸易代表办公室宣布:将针对奥地利、意大利和英国等国已开征或建议开征的数字服务税进行"301条款调查"。本文介绍了美国《贸易法》"301条款"的主要内容,简要分析了各国数字服务税税制,以及美国根据"301条款"对法国数字服务税进行调查的情况。Following the first American investigation into the French digital services tax in July 2019, the USTR announced on 2 June 2020 that it would conduct a series of Section 301 investigations into the digital services taxes already adopted or under consideration by Austria, Italy, the United Kingdom and other trading partners. This paper introduces the main contents of Section 301 of the Trade Act, briefly analyzes the digital services tax systems in various countries, and the investigation into the French digital services tax under Section 301.

关 键 词：数字服务税 301条款 美国 法国 

分 类 号：F812.42[经济管理—财政学]