国际数字服务税发展及我国的应对策略  

The Development of International Digital Service Tax and China's Countermeasures

作　　者：孟萍莉(翻译)[1] 李曼[1] MENG Pingli;LI Man

机构地区：[1]河北经贸大学商学院

出　　处：《价格理论与实践》2023年第3期120-123,205,共5页Price:Theory & Practice

基　　金：河北省社会科学基金项“自贸区建设背景下河北省医药产业发展研究”(HB20YJ065)。

摘　　要：随着全球数字经济不断壮大,数字税征收问题成为国内外学者关注的热点。以OECD为代表的国际组织倡导推进全球税收改革,部分国家为保护本国数字产业发展纷纷推行征收数字服务税,但由于各国利益冲突等原因数字税收改革进展缓慢,不同国家的数字服务税收方案及对其态度存在差异。本文通过对相关文献进行梳理,在分析代表组织及国家(地区)推进数字服务税改革的基础上,深入分析征收数字服务税产生的双重效应,包括打击避税、保障税负公平、增强企业竞争力、增加税源等正面效应以及构成税收歧视、诱发税负转嫁、加剧双重征税、引发数据安全等负面效应。为更好地应对全球数字经济税收改革,我国需完善数字经济基础设施建设和治理体系,完善国内数字服务税相关法律法规,提高我国数字企业的国际竞争力,同时不断提高我国在国际税改中的话语权,从而推进数字产业公平竞争和长远发展。With the continuous growth of the global digital economy,the issue of digital tax collection has become a popular topic of concern for domestic and foreign scholars.International organizations represented by the OECD advocate for promoting global tax reform.Some countries have implemented digital service taxes to protect their digital industry development.However,due to conflicts of interest and other reasons,the progress of digital tax reform has been slow,and there are differences in the digital service tax plans and attitudes in different countries.On the basis of analyzing representative organizations and countries(regions)promoting the reform of digital service tax,this paper sorts out relevant literature and deeply analyzes the dual effects of digital service tax collection.This includes positive effects such as combating tax avoidance,ensuring tax fairness,enhancing corporate competitiveness,and increasing tax sources,as well as negative effects such as constituting tax discrimination,inducing tax shifting,intensifying double taxation,and triggering data security.In order to better re-spond to the global digital economy tax reform,China needs to improve the infrastructure construction and governance system of the digital economy,improve domestic laws and regulations related to digital service tax,and improve the international competitiveness of Chinese dig-ital enterprises.At the same time,we must continue to improve China's voice in international tax reform,so as to promote fair competition and long-term development of the digital industry.

关 键 词：数字经济 税收规则 数字服务税 双重效应 

分 类 号：F49[经济管理—产业经济] F811.4