中国加入DEPA的必要性及涉税内容分析  

On the Necessity of China’s Joining DEPA and An Analysis of Tax-related Contents

作　　者：王智烜[1] 李梦洁 WANG Zhixuan;LI Mengjie

机构地区：[1]厦门国家会计学院“一带一路”财经发展研究中心 [2]厦门国家会计学院

出　　处：《国际税收》2022年第9期29-34,共6页International Taxation In China

基　　金：国家社会科学基金青年项目“非正规经济视角下非洲债务可持续性与中国对策研究”(项目编号:19CJL051)的阶段性研究成果。

摘　　要：当前世界进入新的动荡变革期,我国申请加入《数字经济伙伴关系协定》(DEPA)是深度参与全球数字经济治理、积极参与国际税收规则改革的重要安排。本文以分析我国加入DEPA的必要性为基础,从电子传输免征关税、消除非关税壁垒以及中小企业合作等方面研究DEPA涉税内容,探讨DEPA将给我国数字经济发展带来的积极效应,并对我国如何把握好这一机遇提出相关建议。At present, the world enters a new period of turbulent change. China’s application to join the DEPA is a significant arrangement to deeply participate in global digital economy governance and international tax rules. Based on the analysis of the necessity of China’s access to DEPA, this paper examines the tax-related contents of DEPA from the aspects of duty free of electronic transmission, elimination of non-tariff barriers, and cooperation among small and medium-sized enterprises, and discusses the positive effects that DEPA will bring to the future development of China’s digital economy. Finally, this paper puts forward relevant suggestions on how China can seize this opportunity.

关 键 词：数字经济 数字经济伙伴关系协定 税收规则 中小企业 非关税壁垒 

分 类 号：F810.42[经济管理—财政学]