数字经济背景下居民和非居民企业所得税税制分析和建议  

Analysis and Suggestions of Income Tax System for Resident and Non-resident Enterprises in the Context of Digital Economy

作　　者：罗心月 焦婵 高远[1] LUO Xinyue;JIAO Chan;GAO Yuan(Beijing Jiaotong University)

机构地区：[1]北京交通大学

出　　处：《中国商论》2021年第19期142-144,共3页China Journal of Commerce

摘　　要：数字经济背景下,各国都面临着数字经济带来的税收挑战。我国税收体系中将纳税人分为居民企业与非居民企业,并有相应不同的税收制度,因此在数字经济下,对于我国的所得税征收来说,两类企业面临的税收挑战各不相同。本文分析数字经济下我国居民与非居民企业面临的不同的企业所得税税收挑战,并参考各国对策,分析提出适用于我国税收现状的政策建议。In the context of digital economy,all countries are facing tax challenges brought about by digital economy.In China’s tax system,taxpayers are divided into resident enterprises and non-resident enterprises and have different tax systems accordingly.Therefore,in the digital economy,for China’s income tax excising,the two types of enterprises face different tax challenges.This article analyzes the different corporate income tax challenges faced by Chinese resident and non-resident enterprises under the digital economy,and refers to the countermeasures of various countries,analyzes and proposes policies and recommendations applicable to China's taxation status quo.

关 键 词：数字经济 居民企业 非居民企业 企业所得税税收制度 

分 类 号：F272[经济管理—企业管理]