数字税立法的路径分歧与中国因应  

Divergent Path for Digital Tax Legislation and China's Response

作　　者：孙奕 Sun Yi

机构地区：[1]武汉大学法学院

出　　处：《法学》2024年第8期176-192,共17页Law Science

基　　金：国家社会科学基金重点项目“法典化时代中国国际反避税立法研究”(批准号:23AFX025)的阶段性成果。

摘　　要：为应对数字经济引发的税收挑战,各辖区在单边层面采取了改进和立新两种数字税立法路径,前者指对传统所得税法和增值税法中与数字经济不相适应的部分加以修改,后者指开征数字服务税等新税种。而在多边层面,OECD提出了设立新征税权的“支柱一”方案。根据税收公平、中性和法定等税法基本原则,数字税立法应当在有效矫正数字企业与传统企业间税负差距的同时避免区别对待数字企业,并尽可能减少不必要的立法成本。就中国而言,考虑到中国的经济现实以及各种路径之间的兼容性问题,当下选择开征数字服务税的立新路径并不适当,而应支持多边协调路径,推动“支柱一”方案的完善与落实,同时探索改进路径,推动现行税制与数字经济相适应。To address the tax challenges arising from the digital economy,jurisdictions have taken two unilateral legislative paths:improvement and establishment of new taxes in digital taxation.The former involves modifying parts of traditional income tax and value-added tax laws that are not suitable for the digital economy,while the latter involves the introduction of new taxes such as digital services taxes.On a multilateral level,the OECD has proposed the“Pillar One”solution to establish new taxing rights.Based on fundamental tax principles such as tax fairness,tax neutrality,and statutory taxation,digital tax legislation should effectively correct the tax gap between digital and traditional enterprises while avoiding discrimination against digital businesses and minimizing unnecessary legislative costs.For China,considering its economic reality and compatibility issues among various paths,it is not advisable for China to choose the path of establishing new taxes,such as a digital service tax.Instead,China should support a multilateral coordination approach,promote the implementation of the Pillar One solution,and explore the improvement path to align the current tax system with the digital economy.

关 键 词：数字税立法 数字服务税 “支柱一”方案 常设机构 税收中性 

分 类 号：D912.2[政治法律—民商法学]