在供需利润观基础上重构数字经济时代的国际税收秩序  

On the Reconstruction of the International Tax Order in the Era of Economic Digitalization on the Basis of the Profit View of Supply-demand Interaction

作　　者：廖益新[1] LIAO Yixin

机构地区：[1]厦门大学法学院

出　　处：《税务研究》2021年第5期17-30,共14页

基　　金：国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系”(项目编号:20ZDA104)的阶段性研究成果。

摘　　要：基于供应利润观的现行国际税收秩序导致了经济全球化和数字化时代国际税收权益分配矛盾激化等一系列"顽症"问题,税基侵蚀和利润转移(BEPS)国际税改由于未触动现行国际税收秩序的基本概念和框架,无法有效消除这些"顽症"不断恶化的根源。重构数字经济时代公平合理的国际税收秩序,需要回归供需利润观,确认市场消费需求对企业利润应有的贡献作用,并在此基础上改革现行的企业所得税制度,实行一种基于最终销售目的地的现金流税(Destination-Based Cash Flow Tax,DBCFT)。运用计算机网络通信技术手段,这种基于最终销售目的地的现金流税的实施可以与跨境销售交易的增值税课税同步进行,并通过单边税改促进双边税收协调合作的形成,在双边税收协调合作充分发展的基础上最终实现多边协调一致的国际税收新秩序。The current international tax order on the basis of the supply-based profit view has led to a series of stubborn problems such as intensification of contradiction in the distribution of international tax rights in the era of economic globalization and digitalization.Without touching the basic conceptions and framework of the current international tax order,the international tax reform of BEPS Action fails to effectively eliminate the roots of those persistent diseases.To reconstruct a fair and reasonable international tax order in the era of the digital economy,it is necessary to return to the profit view based on the supply-demand interaction,and confirm the contribution of market consumer demand to corporate profits.Based on the profit view of the supply-demand interaction,it is necessary to reform the current corporate income tax system,and implement a destination-based cash flow tax(DBCFT).Using the computer network communication technology,the implementation of the DBCFT can be carried out simultaneously with the VAT taxation of cross-border sales transactions to promote the formation of bilateral tax coordination and cooperation through the unilateral tax reform of the DBCFT.On the basis of the full development of bilateral tax coordination and coorperation in the DBCFT,a new multilateral coordinated international tax order will finally be realized.

关 键 词：数字经济 国际税收规则 供需利润观 现金流税 税基侵蚀 

分 类 号：F811.4[经济管理—财政学] F49