亚洲国家数字服务课税的实践比较研究——以印度与新加坡为例  

A Comparative Study on the Practice of Digital Service Taxation——Taking Asian Countries as Examples

作　　者：方铸 王成展 王敏[2] Fang Zhu;Wang Chengzhan;Wang Min

机构地区：[1]云南财经大学公共政策研究中心 [2]云南财经大学

出　　处：《财政科学》2021年第6期124-134,共11页Fiscal Science

基　　金：国家社会科学基金重大项目《“互联网+”背景下税收征管模式研究》(17ZDA053);云南财经大学科学研究基金项目《大数据及数字税务在云南税收现代化建设中的应用研究》(80059900292);云南省科技厅基础研究项目《减税降费、政府支出扩张与经济增长》(202101AU070097);云南省哲学社会科学规划智库重点项目《新发展格局背景下支持云南经济高质量发展的财政政策研究》(SHZK2020422)。

摘　　要：近年来,为有效应对数字经济税收问题,对数字服务课税已被越来越多的国家采纳,但尚未达成最终共识。各国对经济合作与发展组织(OECD)全球统一解决办法予以高度关注,并各自衍生出不同的立法实践方案。本文对与我国毗邻的亚洲国家的数字服务课税实践进行分析,着重考察印度、新加坡两国较为成熟的数字服务课税情况,并总结提出亚洲国家在数字服务课税实践层面上的异同点。基于相关理论与亚洲国家的实践可知,为应对数字经济带来的税收挑战,我国目前应重点关注国内税收制度的完善和数字经济税收问题全球解决方案的进程,预设OECD方案实施成败两种情况做好长短期的规划准备。In recent years,in order to effectively deal with taxation issues in the digital economy,taxing digital services has been adopted by more and more countries,but a final consensus has not yet been reached.Countries are paying great attention to the global unified solution of the Organization for Economic Cooperation and Development(OECD),and each has derived different legislative practices.This article analyzes the practices of digital service taxation in Asian countries adjacent to China,focusing on the more mature digital service taxation situations in India and Singapore,and summarizes the similarities and differences in the practices of Asian countries.Based on relevant theories and practices in Asian countries,in order to cope with the tax challenges brought about by the digital economy,China may focus on the improvement of the domestic tax system and the developments of global solutions to tax problems in the digital economy,prepare the success or failure of the implementation of the OECD plan,be ready for long-and short-term planning.

关 键 词：数字服务课税模式 数字经济 国际税收规则 

分 类 号：F813[经济管理—财政学]