数字服务税:内容、挑战与中国应对  

Digital Services Tax:Contents,Challenges and China’s Responses

作　　者：陈镜先 周全林[2] CHEN Jing-xian;ZHOU Quan-lin(Wuhan University,Wuhan 430072;Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]武汉大学法学院,湖北武汉430072 [2]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2021年第4期28-38,共11页Contemporary Finance and Economics

基　　金：国家社会科学基金重大项目“‘一带一路’建设与中国国际税收法律制度改革创新研究”(18ZDA100)。

摘　　要：近年来,跨国数字经济的迅猛发展对传统的国际税收法律制度带来了挑战。由于OECD和欧盟数字经济税收协调的进展十分缓慢,为了主导国际税收规则的制定,扩大自身的征税权范围以获得更多的财政收入,法国、英国和西班牙等国率先开征了数字服务税。数字服务税单边措施在合法性和正当性上都存在疑问,将对中国的数字经济发展战略造成不利影响,涉嫌违反《服务贸易总协定》中的非歧视原则,有违税收中性原则,将加重中国数字企业的税收负担,增加数据安全风险。目前,中国数字经济规模正不断扩大,对经济增长的贡献率不断提升,已成为中国应对经济下行压力的关键抓手。因此,中国应当发挥数字经济的引领作用,推动各国打造开放、公平、公正、非歧视的数字经济发展环境。中国在短期内不宜开征数字服务税,而应采取措施帮助中国数字企业消除双重征税,并积极参与数字经济国际税收规则的谈判。In recent years, the rapid development of the cross-border digital economy has brought challenges to traditional systems of international tax laws and rules. Due to the slow progress in the coordination of digital economy taxation led by the OECD and the European Union, countries such as France, the United Kingdom, and Spain took the lead in levying digital services tax, in an effort to lead the formulation of international tax rules and expand their taxation powers to gain more revenue.The legality and rationality of the unilateral measures of digital services tax are questionable, which will pose a threat to China’s digital economy development strategy. Also, it is suspected of violating the principle of non-discrimination in the General Agreement on Trade in Services and the principle of tax neutrality. In addition, it will increase the tax burden of Chinese digital companies and increase data security risks. At present, the scale of China’s digital economy is continuously expanding and its contribution to economic growth is also continuously increasing, which has become a key factor for China to respond to the pressure of the economic downturn. Therefore, China should promote the development of the digital economy and encourage all countries to create an open, fair, just, and non-discriminatory digital development environment. It is not appropriate for China to levy digital services tax in the short term. Instead, China should take measures to help Chinese digital companies eliminate double taxation and actively participate in the negotiation of international tax rules for the digital economy.

关 键 词：数字服务税 数字经济 国际税收规则 税收中性原则 双重征税 

分 类 号：F812.42[经济管理—财政学]