英国数字服务税制度分析及其启示  

Research of the Digital Services Tax in the UK and Its Enlightenment

作　　者：张恒泽 Zhang Hengze(Shanghai Normal University,Shanghai 200234)

机构地区：[1]上海师范大学哲学与法政学院,上海200234

出　　处：《对外经贸》2022年第1期76-79,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：数字经济发展给国际税收利益分配格局和国际税收制度带来前所未有的挑战,在国际性和区域性数字税征收协议无法达成的情况下,英国率先开始实行数字服务税。英国数字服务税采取“用户参与”作为联结度,适用双起征点和安全港规则,具有征收单边性、短期过渡性和义务针对性等特点,在发挥财政、经济及公平等功能的同时,也面临国际税收规则滞后和税收利益竞争导致的困境。中国应审慎借鉴英国数字服务税经验,积极参与国际数字税收规则制定,完善国内税收征管体系,号召企业提前筹划应对国际数字税收冲击。The development of digital economy has brought unprecedented challenges to the distribution of international tax benefits and the international tax system.Since international and regional digital tax agreements cannot be reached,the UK began to unilaterally implement digital service tax.The UK DST adopts USER PARTICIPATION as the connecting point and applies double starting point taxation with safe harbor rules.DST has the characteristics of unilateral collection,short-term transition and obligation pertinence.While playing the functions of finance,economy and fairness,DST faces the dilemma caused by international tax rules lagging and the competition of tax interests as well.China should carefully learn from the experience of the UK's digital services tax,actively participate in the formulation of international digital tax rules and improve the domestic digital tax system.Governments and enterprises should prepare in advance to deal with international digital tax impact.

关 键 词：数字服务税 数字经济 国际税收 用户参与 常设机构原则 

分 类 号：D996.3[政治法律—经济法学]