数字经济背景下跨境所得税征收规则之反思与重构  

Refl ection and Reconstruction of Cross-border Income Tax Collection Rules under the Background of Digital Economy

作　　者：徐伟 XU Wei(Law School,University of Foreign Economics and Trade,Beijing 100029,China)

机构地区：[1]对外经济贸易大学法学院,北京100029

出　　处：《上海对外经贸大学学报》2023年第1期68-80,共13页Journal of Shanghai University of International Business and Economics

摘　　要：现行以“积极所得在来源国征收、消极所得在居民国征收”为主要内容的跨境所得税征收规则面临严峻挑战,在实践中严重违背受益原则。公司所得税税制是导致上述规则失灵的制度根源,而以数据为关键生产要素、具有无形性和流动性、依赖用户参与且具有天然垄断性的数字经济加剧了公司所得税税制对于现行规则的负面影响。本文主张从受益原则出发,结合价值创造理论,重构以跨国企业集团整体作为纳税主体为理念、以公式分配为方法、以累进税率为改进方向,采用“积极所得在居民国征收、消极所得在来源国征收”的跨境所得税征收规则体系。The current cross-border income tax collection rules of“positive income is levied in the source country and passive income is levied in the resident country”seriously violate the benefi t principle in practice.The corporate income tax system is the institutional root of the failure of the above rules.The digital economy with data as the key production factor,invisibility and liquidity,relying on user participation and natural monopoly intensifi es the negative impact of the corporate income tax system on the current rules.Starting from the principle of benefi t and combined with the theory of value creation,this paper advocates the reconstruction of the cross-border income tax collection rule system,which takes the whole multinational enterprise group as the tax subject,takes the formula distribution as the method,takes the progressive tax rate as the improvement direction,and adopts“positive income is collected in the resident country and passive income is collected in the source country”.

关 键 词：数字经济 公司所得税制 受益原则 公式分配 累进税率 

分 类 号：F810.42[经济管理—财政学]