适应性治理视域下全球数字税制变革的再审视  

Rethinking on the Global Digital Tax System Reform from the Perspective of Adaptive Governance

作　　者：陈虎[1] CHEN Hu

机构地区：[1]中共上海市委党校经济管理教研部

出　　处：《税务研究》2023年第10期101-106,共6页

摘　　要：为应对数字经济对全球税收治理带来的巨大挑战,国际社会形成了单边税收措施、双边税收协定和多边共识三类治理方案。三类治理方案间并非相互割裂分离,而是形成了相互影响、错综复杂、冲突与共识并存的“税收治理机制复合体”。适应性治理理论从演化、反思和程序三个视角为当下正在发生的全球数字税制变革提供了整体的解释框架。我国应在此复合系统中找准生态定位,尊重国际税收规则“博弈-演化”规律,不断运用“反思-调整”的方法推动这一复合体的平衡协调发展,从而实现国际税收治理和国内税收治理的良性互动。In response to the enormous challenges posed by the digital economy to global tax governance,the international community has formed three types of governance plans:unilateral tax measures,bilateral tax convention,and multilateral consensus.The three types of governance schemes are not separated from each other,but rather form a complicated"tax governance mechanism complex"in which conflicts and consensus go on at the same time.The adaptive governance theory provides a comprehensive explanatory framework for the current global digital tax system reform from three perspectives:evolution,reflection,and procedure.China should identify its ecological positioning in this complex system,respect the"game-evolution"law of international tax rules,and continuously use the"reflection-adjustment"method to promote the balanced and coordinated development of this complex,thus achieving a positive interaction between international and domestictaxgovernance.

关 键 词：数字经济 税收治理 双支柱 数字服务税 国际税收规则 

分 类 号：F811.4[经济管理—财政学] F49