欧洲数字税税制杂糅之批判——以欧洲法院数字服务税司法判决为依据  

Criticism of the Hybridity of Europe's Digital Tax System:Based on the Judicial Judgment of the European Court of Justice on the Digital Services Tax

作　　者：赵天书 Zhao Tianshu

机构地区：[1]中国政法大学中欧法学院

出　　处：《比较法研究》2024年第3期180-191,共12页Journal of Comparative Law

摘　　要：经济合作与发展组织推动的“双支柱方案”似乎成为了各国数字税立法的一致选择,然而“支柱一”迟迟无法落实,同时欧洲各国的立法发展中普遍呈现出税制杂糅的问题。为了解决税制杂糅问题,促进优良的直接税在各国落地,欧盟立法实践倾向于通过“用户价值”理论扩张性地解释税收联结度规则。然而“用户价值”理论在根本上扭曲了数字经济现象背后的经济规律,也不是符合我国税收利益的最优解。我们应剥离数字税税制杂糅背后独属于欧盟法上的因由,找到对中国而言的共性因素,探索一种更为合理的解决方案。The"Dual Pillar Plan"advocated by the Organization for Economic Co-operation and Development(OECD)seems to have gained widespread acceptance as preferred approach for digital tax legislation across different countries.However,the implementation of"Pillar One"remains pending,and tax hybridization has emerged as a prevalent issue in European legislative developments.In response to the complexity of taxation and to promote the adoption of effective direct taxes globally,the EU in legis-lative practice tends to broaden the interpretation of the tax nexus rules through the"user value"theory.However,the"user value"theory fundamentally distorts the underlying economic principles of the digital economy and may not aligns optimally with Chinese tax interests.It is crucial to discern specific rationale within the EU that contribute to tax hybridization in digital taxation and identify shared elements applica-ble to China in order to explore a more pragmatic solution.

关 键 词：数字税 用户价值理论 供给原则 需求原则 

分 类 号：D996.3[政治法律—经济法学]