跨国数字平台企业避税机制研究--兼论经合组织“双支柱”共识的意义  

A Study on Tax Avoidance Mechanism of Multinational Digital Platform Enterprises--Also on the Significance of The"Two-pillar"Consensus of OECD

作　　者：许恒瑞 Xu Hengrui

机构地区：[1]中国人民大学法学院

出　　处：《电子知识产权》2021年第12期76-88,共13页Electronics Intellectual Property

摘　　要：上个世纪末以来,随着数字技术的快速发展,全球经济中出现了经济数字化和数字经济化的现象,诞生了一些在全球范围内开展数字化信息业务的跨国数字化平台企业。这些跨国数字化平台企业一方面为全球用户提供了数字化信息服务,另一方面又利用提供服务的过程中用户创造的内容以及获得的各种用户信息,定向开发相应的产品、投放广告,从而赚取了巨额利润。“数字经济的迅速发展,不仅有力推动了经济增长,也带来了复杂的税收问题。”1通过双边国际条约确立的、以外国经济主体在本国有实体性存在和物理性的连接为课税依据的国际税收体制已经不合时宜。2跨国数字化平台企业依靠互联网技术,无需在每一个业务国家设立经营性实体,甚至可以出于避税的需要,将经营实体设在某些税率较低的国家或者地区。而在一些没有大型互联网企业的国家,尽管其国民作为互联网用户,对互联网企业的业务活动贡献了大量的数据,但因不存在与大型互联网企业征税连接点,而无法对跨国互联网企业的经营活动中进行征税。这样,就出现了新技术带来的数字化经济与既有的国际征税制度的矛盾和冲突,也导致了各国对数字化经济发展所产生的利益分配不均衡的现象。近些年来,包括欧洲、亚洲、澳洲等部分国家,通过行使税收管辖权,开始单方面地对部分跨国数字企业平台进行征税。这种单边征税的做法也引起了部分国家的反对和抵制,从而对国际税收秩序的平衡发展造成了威胁。为了适应全球范围内数字经济快速发展的需要,国际社会在经济合作与发展组织(OECD)和20国集团(G20)的框架下,最终就数字经济条件下的征税规则体系问题达成了框架性合意。3本文将对数字经济全球发展中,跨国数字企业平台避税的机制进行分析,并在基础上分析经合组织达成合意的意With the rapid development of the global digital economy,a large number of multinational digital platform companies have emerged.They use internet technology and intangible assets based on intellectual property to provide services to users around the world and collect and store user data to create profits.At the same time,multinational digital platform companies,based on their own operating characteristics,take advantage of differences in tax systems,tax rates and taxation policies of various countries,and use tax planning,such as a“Double Irish with Dutch sandwich”tax avoidance structure,to distribute costs and profits among entities in different regions and reduce the tax base,and finally realize their tax avoidance purpose.It undermines the fair distribution of global taxation,triggers international taxation disputes,and has an impact on the order of global taxation governance.In response to this problem,the OECD and the G20 have recently reached a Two-Pillar solution to compensate for the shortcomings of the international tax system,to fairly distribute the value created by the digital economy,and to prevent multinational digital platform companies from taking advantage of the loopholes in the current tax system to avoid tax.China should formulate a domestic tax system that conforms to its own interests and conforms to the spirit of consensus in accordance with the rules of the international tax system.

关 键 词：跨国数字平台企业 避税机构 双支柱方案 

分 类 号：F49[经济管理—产业经济] F811.4