OECD数字税改方案述评:理论阐释、权益衡平与规则建构  

A Review of the OECD Digital Tax Reform Plan:Theoretical Interpretation,Interests Equalization and Rule Construction

作　　者：曹明星 CAO Mingxing

机构地区：[1]中央财经大学国际税务研究中心

出　　处：《税务研究》2021年第6期77-84,共8页

基　　金：中央财经大学“双一流”国际税收项目和中央财经大学标志性科研成果培育项目支持;中央财经大学财经研究院和中国财政发展协同创新中心科研立项支持

摘　　要：经济合作与发展组织(OECD)最新发布的数字经济国际税收改革方案,框架更加清晰、规则更加丰富;然而方案仍然存在着基础理论阐释不明、主体权益衡平偏见和体系规则建构局限等问题。如果能够透过数字经济挑战的现象还原市场国征税权的本质,不但有助于理清并解答上述问题,同时也有利于推动构建更加统一、简化、公平的国际税收规则,以最终实现国际税改更具完整性和实质性的公平目标。The latest international tax reform plan for the digital economy released by the Organization for Economic Cooperation and Development(OECD)has a clearer framework and richer rules.However,the plan still has problems such as unclear explanations of basic theories,prejudices on the equity of entities,and limitations in the construction of system rules.If we can restore the nature of the taxation power of the market state through the phenomenon of the digital economy,it will not only help clarify and answer the above problems,but also help promote the construction of more unified,simplified and fair international tax rules,so as to allow the international tax reform to have a more complete and substantive fairness in the final goal.

关 键 词：数字经济 国际税收 市场国 公式分配 法反避税 

分 类 号：F812.42[经济管理—财政学]