数字经济背景下电子商务的税法回应:美国判例与中国立法  

Tax Law Response to E-Commerce Under the Background of Digital Economy:American Cases and Chinese Legislation

作　　者：商红明 SHANG Hongming

机构地区：[1]中国计量大学法学院

出　　处：《经贸法律评论》2023年第1期39-53,共15页Business and Economic Law Review

摘　　要：网络技术的发展所引致的商业模式创新,以及随之而来的税收利益分配格局的变化,是否需要以及何种程度上需要税法调整,这是电子商务税收治理面临的核心问题。在数字经济背景下,电子商务的税法应对表现出了强烈的共时性,一定程度上预示着电子商务税法规制新时代的来临。美国联邦最高法院在南达科他州诉韦菲尔案中彻底推翻了其存在半个世纪之久的实体存在规则,从而开启了州对无实体存在的跨州电子商务征税的新时代;我国首部《电子商务法》亦是通过“无差别征税”条款对所有的电商企业统一征税,二者都可以看作是对电子商务形成挑战的一种回应。然而,这些是否都是好的回应,或者说我们如何才能做到好的回应,无疑需要综合考量政府汲取财政收入的需求、电商企业的发展、线上线下的公平竞争、民生权益保障,乃至国内国际税法规范的协调等问题。围绕实体存在规则在美国联邦最高法院的演变史及其背后动因的税法讨论,对完善数字经济背景下我国总分机构税款分配规则、《电子商务法》中的“无差别征税”条款和“平台的涉税信息报送义务”条款等都极具意义。The innovation of business model caused by the development of network technology and the consequent changes in the distribution pattern of tax benefits,whether and to what extent tax law adjustment is required,are the core issues faced by e-commerce tax governance.Under the background of digital economy,the tax law response of e-commerce shows a strong synchronicity,which to a certain extent indicates the arrival of a new era of e-commerce tax law regulation.The U.S.Supreme Court overthrew the rule of physical presence which had existed for half a century in South Dakota v.Wayfair recently,thus opening a new era of State Taxation on interstate e-commerce.On the other hand,China’s Electronic Commerce Law also uniformly taxes all e-commerce enterprises through the clause of“no differential taxation”.Both can be regarded as a response to the challenges posed by e-commerce.However,are these good responses,or how can we make good responses?Undoubtedly,it is necessary to comprehensively consider the government’s demand for fiscal revenue,the development of e-commerce enterprises,fair competition online and offline,the protection of people’s rights and interests,and even the coordination of domestic and international tax laws and regulations.The discussion on the evolution of the physical presence rule in the U.S.Supreme Court is of great significance to the improvement of tax distribution rules of China’s headquarters and branches under the background of the digital economy,and the progress of the“non differential taxation”clause and the“tax-related information reporting obligation of the platform”clause in China’s Electronic Commerce Law.

关 键 词：数字经济 电子商务 韦菲尔案 实体存在 

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