单一市场税制:21世纪欧盟的雄心与愿景  

A Single Market Tax System: Ambition and Vision of EU in the 21;Century

作　　者：励扬 任艳琴 LI Yang;REN Yanqin

机构地区：[1]天津财经大学MBA教育中心 [2]中国标准化研究院

出　　处：《国际税收》2022年第5期21-27,共7页International Taxation In China

基　　金：2019年度国家社会科学基金一般项目“经济数字化背景下所得税国际规则重构与我国应对策略研究”(项目编号19BGJ087)的阶段性研究成果。

摘　　要：2021年10月8日,G20/OECD BEPS包容性框架136个辖区就应对经济数字化税收挑战的“双支柱”方案达成全面共识。欧盟希望以疫情后经济复苏和国际税收体系改革这两件“百年一遇”的大事为契机,推动单一市场税制的建设进程。本文分析了欧盟委员会为此发布的《21世纪企业税收通讯文件》,对该文件提出的为支持欧洲经济复苏、绿色发展和数字化转型的短期措施和长期措施进行了深入阐释。本文认为,这些措施既彰显了欧盟建设单一市场税制的雄心与愿景,也反映出此次国际税改的难度和挑战,需要我们更好观察和认真思考。On 8 October 2021, 136 jurisdictions of the G20/OECD BEPS Inclusive Framework reached a comprehensive consensus on Two-Pillar Solution towards addressing the tax challenges arising from the digitalization of the economy. The EU hopes to take the two “once-in-a-century” events, i.e., the post-pandemic economic recovery and international taxation reform, as an opportunity to promote the construction of the EU single market tax system. The paper analyzes the Communication Paper on Business Taxation for the 21st Century published by the European Commission, and then explained the short-term and long-term measures proposed by the Paper to support European economic recovery, green development and digital transformation. These measures not only show the EU’s ambition and vision of building new tax system for single market, but also provide us with reference and inspiration to better observe and respond to the difficulty and challenges of the international tax reform.

关 键 词：欧盟单一市场税制 国际税收体系 企业在欧洲的所得税框架 数字课税 

分 类 号：F810.42[经济管理—财政学]