数字服务税:理论阐释、国际实践与中国进路  

Digital Service Tax: Theoretical Explanation, International Practice and China’s Approach

作　　者：齐萌 刘博 Qi Meng;Liu Bo(International Law School,Shanghai University of Political Science and Law,Shanghai 201701,China)

机构地区：[1]上海政法学院国际法学院,上海201701

出　　处：《上海财经大学学报（哲学社会科学版）》2022年第3期139-152,共14页Journal of Shanghai University of Finance and Economics

基　　金：国家社会科学基金一般项目“公司债券违约市场化处置机制研究(19BFX154)”。

摘　　要：随着移动互联技术的发展,数字经济已经逐渐成为世界各国经济发展的新动力和重要税收来源。鉴于数字经济特有的虚拟性和跨区域性,可能会导致其价值创造地与利润征税地发生错配,以物理性存在的常设机构无法作为数字经济税收的联结度规则。欧盟与英国以“用户参与理论”作为理论基础在全球征收数字服务税,但美国对“用户参与理论”的质疑及其对法国开展的“301调查”,导致数字服务税在全球范围的进展产生变数。数字服务税是一把“双刃剑”,在当前新冠肺炎疫情防控常态化和经济下行的背景下,中国需要最大限度地减少其对经济的负面影响,对数字服务税所带来的机遇与挑战提前作出顶层设计与战略布局。为此,建议通过完善和优化“用户参与理论”的内涵,借鉴域外数字服务税的制度经验,从增强国际税收规则制定的话语权、确定合适的立法时机、合理设定征收范围、加快开展数字化征税流程等方面进行完善。With the transformation of Mobile Internet technology, digital economy has gradually become a new driving force of global economic growth and an important source of tax revenue. Due to the virtual and trans-regional natures of digital economy, there is a mismatch between the place where value is created and the place where profit is taxed, and the permanent establishment that exists physically cannot be used as the tax nexus rule of digital economy. Digital enterprises use tax havens to transfer profits to aggravate tax base erosion and tax injustice. The European Union and the United Kingdom took the lead to levy digital service tax globally based on the “user participation theory”. However, the United States questioned the “user participation theory” and launched the “Section 301 Investigation” against France, which have altered the progress of digital service tax on a global scale.By analyzing and referring to the overseas experience in digital service tax, this paper compares the pros and cons of overseas digital service tax in terms of tax base, tax rate and tax calculation, and provides reference for the development of digital service tax in China. Digital service tax is a double-edged sword. In the context of the routine epidemic control and economic downturn, China needs to minimize the negative impact of digital service tax on the economy,and make top-level design and strategic layout for opportunities and challenges brought by digital service tax in advance.China should take advantage of the Belt and Road Initiative, Shanghai Cooperation Organization and other international stages to carry out policy communication on global digital service tax, actively participate in the governance system of global digital economy, and strive to gain a greater say in the formulation of international tax rules;determine the appropriate legislative opportunity and institutional framework, and actively explore the effective connection between digital service tax and China’s existing tax rules to provide inst

关 键 词：数字服务税 用户参与理论 显著性经济存在 数字经济 

分 类 号：D912.294[政治法律—民商法学]