数字经济对企业所得税制度的挑战及我国的应对  

The Challenge of Digital Economy to the Enterprise Income tax System and our Country's Countermeasures

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作  者:谢磊 XIE Lei(School of Economic Law,Northwest University of Political Science and Law,Xi'an Shaanxi 710063)

机构地区:[1]西北政法大学经济法学院,陕西西安710063

出  处:《西部金融》2022年第9期93-96,F0003,共5页West China Finance

摘  要:数字经济在促进经济发展的同时,也为企业所得税制度带来了挑战。因数字经济具有不依赖于实体、无形资产比重大、用户参与度高等特点,引发了常设机构规则难以适用、转让定价方法的可比性受到限制、用户参与改变价值创造模式等问题。针对这些问题,域外做出了回应,如OECD“显著经济存在”规则、美洲地区采用全球公式分摊法、法国征收数字服务税、OECD“支柱二”规则等。为此,我国有必要借鉴域外经验以应对数字经济对企业所得税制度的挑战,包括实施“显著经济存在”方案、新增全球公式分摊法并建立无形资产转让定价数据库、征收数字服务税、推动国际反避税制度实施等。The digital economy not only promotes the economic development,but also brings the challenge for the enterprise income tax system.Because the digital economy is independent of the physical,intangible asset,and user engagement,the problems such as difficult application of permanent establishment rules,limited comparability of transfer pricing methods,and user participation in changing value creation model are caused.In response to these problems,extraterritorial responses,such as OECD“Significant economic presence”rule,the use of Global Formula Apportionment,France's digital services tax,OECD“Pillar II”rule.Therefore,it is necessary for our country to learn from foreign experience to meet the challenge of digital economy to the enterprise income tax system,these include a“Significant economic presence”programme,a new global formula for apportionment and a database for intangible asset transfer pricing,a digital services tax and an international anti-avoidance regime.

关 键 词:数字经济 常设机构 转让定价方法 用户创造价值 

分 类 号:F830.31[经济管理—金融学]

 

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