数字化跨境交易对企业所得税制度的挑战与我国的应对  

The Challenge of Digital Cross-Border Transactions to the Enterprise Income Tax System and China's Response

作　　者：武长海[1] 秦淑琨 WU Changhai;QIN Shukun(China University of Political Science and Law)

机构地区：[1]中国政法大学

出　　处：《国际贸易》2024年第1期50-57,共8页Intertrade

基　　金：教育部哲学社会科学研究后期资助(重大)项目“国际大宗商品现货与期货定价与监管比较研究”(20JHQ009);中国政法大学2022年校级科研创新年度规划项目“跨境金融数据流动监管法律问题研究”(22ZFG82003)的阶段性成果。

摘　　要：数字经济的快速发展和全球性经济数字化快速推进催生出新的商业模式,显著改变了经济业态。然而传统税制遵循独立交易原则,当跨国企业集团在不具有常设机构物理联结度情形下进行跨国交易时,市场国不享有征税权,无法对其进行征税。这是数字经济的发展和经济数字化对税收制度的根本挑战,进而带来如税基侵蚀、市场竞争公平性难以保障等方面的问题。经济合作与发展组织(OECD)近年来致力于推进“双支柱”方案,并于2021年10月达成了最终共识。文章从“支柱一”方案落地我国国内法出发,运用“支柱一”方案的规则和理念,聚焦我国《企业所得税法》税收管辖权、纳税主体、征税对象、税基等方面,提出我国《企业所得税法》的修订完善对策,为我国企业所得税制度改革提供参考。The rapid development of the digital economy and the rapid advancement of global economic digitization have given rise to new business models,significantly changing economic formats.However,the traditional tax system follows the principle of independent transactions.When multinational enterprise groups engage in crossborder transactions without a physical connection to a permanent establishment,market countries do not have the right to tax and cannot tax them.This is a fundamental challenge to the tax system posed by the development of the digital economy and economic digitization,which in turn brings problems such as tax base erosion and difficulty in ensuring market competition fairness.The Organization for Economic Co-operation and Development(OECD)has been promoting the“dual pillar”plan in recent years,and reached a final consensus in October 2021.This article starts from the implementation of the“Pillar One”scheme in China's domestic law,applies the rules and concepts of the“Pillar One”scheme,focuses on the tax jurisdiction,tax payers,tax objects,tax base,and other aspects of China's Enterprise Income Tax Law,and proposes countermeasures for the revision and improvement of China's Enterprise Income Tax Law,providing reference for the reform of China's Enterprise Income Tax System.

关 键 词：数字化跨境交易 企业所得税制度 “支柱一”方案 新征税权 《企业所得税法》 

分 类 号：F812.42[经济管理—财政学] F275F49F125