试析法国对美数字税之争的策略  

Analysis of France’s Strategy in Its Digital Tax Dispute with the US

作　　者：赵永升[1] 吕一彤 Zhao Yongsheng;Lyu Yitong

机构地区：[1]对外经济贸易大学国家对外开放研究院法国经济研究中心 [2]上海政法学院政府管理学院

出　　处：《现代国际关系》2021年第9期36-43,62,共9页

摘　　要：当前,数字税无论在技术层面还是国际关系中都已成为颇具争议的话题。法国与美国之间就此争端不断,不仅涉及法美、欧美之间的经济竞争,也在一定程度上影响未来全球数字产业格局。目前看,法国通过主动作为,暂得一定先机,除手段得当外,两国企业主体、市场和贸易的不对称性亦是重要因素。法国的征管对欧盟的态度、美欧关系、国际税制改革和全球数字经济产生重要影响。数字经济的发展乃不可阻挡的时代潮流,如何保持开放与保护之间的适度平衡是各国政府面临的艰巨任务。法国在此次数字税之争中的一些做法无疑具有启示意义。Nowadays digital tax has become quite a controversial theme not only at technical level but also in international relations.France’s digital tax dispute with US not only relates to the economic competitions between both France and US,EU and US,but also influences global digital industrial pattern in the future.France has taken the temporary lead in its dispute with the US thanks to its proactive actions,and their asymmetry in enterprise,market and trade.The growth of digital economy is an irresistible trend.However,how to maintain an appropriate balance between openness and protection will be a difficult task for every government.France’s experience in its dispute with the US can bring some inspiration to China.

关 键 词：数字税 法美关系 欧美关系 经合组织 国际税制改革 

分 类 号：F811.4[经济管理—财政学] F49F817.12F815.65