数字经济背景下海关与税务机关的协同共治研究  

Research on the Synergistic Governance of Customs and Taxation Authorities under the Background of Digital Economy

作　　者：杨小强 孙于依然[1] Yang Xiaoqiang;Sun Yuyiran

机构地区：[1]中山大学法学院 [2]中山大学法律经济学研究中心

出　　处：《海关与经贸研究》2023年第4期66-81,共16页Journal of Customs and Trade

基　　金：国家社会科学基金项目“现代税法中的税基评估理论研究”(项目批准号:18BFX140)。

摘　　要：我国海关与税务机关在组织架构和职能定位上相对独立,但是在税收征管的过程中,存在着部分职权重合和税权边界需要廓清的问题。随着数字经济的发展,以跨境服务贸易的预提所得税征管为代表的问题存在现实争议。与此同时,海关与税务机关对于跨境货物及其附着服务的价值评估结论往往不同,应在国际层面和国内层面寻求规则的协调统一。以欧盟、美国和加拿大为代表的国家和地区,在积极回应前述问题,其治理经验可供我国参考。概而言之,海关与税务机关应当明晰征管范围,加强转让定价与海关估价的协调,推进海关与税务机关的长效合作与协同共治。China’s customs and taxation authorities are relatively independent in terms of organizational structure and functions,but in the process of tax collection and administration,there are problems of partial overlapping of powers and unclear boundaries.With the development of digital economy,there are practical disputes on the issues represented by the collection and administration of withholding income tax for cross-border trade inservice.At the same time,customs and taxation authorities often have different conclusions on the assessment of the value of cross-border goods,as well as the services attached to them.Countries and regions including the EU,the USA and Canada are actively responding to the aforementioned questions,and their experience can be used for our reference.Customs and taxation authorities should clarify the scope of their levy and control,strengthen the coordination of transfer pricing and customs valuation,and promote long-term cooperation and synergy.

关 键 词：数字经济 服务贸易 海关估价 转让定价 协同共治 

分 类 号：F812.42[经济管理—财政学] F752.5