数字税:理论、发展趋势及政策建议  

Digital Tax:Theory,Development Trends,and Policy Recommendations

作　　者：刘方[1] Liu Fang

机构地区：[1]中国宏观经济研究院市场与价格研究所

出　　处：《经济研究参考》2025年第3期41-54,共14页Review of Economic Research

摘　　要：数字经济的迅猛发展已对国际税收规则带来挑战,造成了严重的税收治理矛盾和税负不公。数字经济对税收征管权的冲击引发国际社会对税收管辖权及征税规则进行了尝试性修改,同时出于国内政治及社会压力,目前诸多有在价值创造地征税诉求的国家采取征收数字税的方式捍卫本国的合法权益。然而,数字税开征已经产生了诸多扭曲,不利于数字经济的发展。目前,我国尚未开征数字税,但也必须预防单边数字税对我国跨国数字企业带来的冲击。需积极参与数字经济国际税收规则的制定,在新的征税权分配博弈中最大化保护我国税收利益。同时,针对我国现有税收体系滞后于数字经济发展的弊端,还需要系统性完善我国数字税制。The rapid development of the digital economy has posed challenges to international tax rules,resulting in significant contradictions in tax governance and inequities in tax burdens.The impact of the digital economy on tax collection authority has prompted the international community to make tentative modifications to tax jurisdiction and taxation rules.Meanwhile,driven by domestic political and social pressures,many countries with claims to tax value creation at its source have resorted to imposing digital taxes to safeguard their legitimate rights and interests.However,the implementation of digital taxes has already generated multiple distortions that undermine the growth of the digital economy.Currently,China is not yet in a position to impose a digital tax,but it must proactively guard against the risks posed by unilateral digital tax to its multinational digital enterprises.It is imperative to actively engage in shaping international tax rules for the digital economy,striving to maximize the protection of China's tax interests during the contest over the allocation of new taxing rights.Simultaneously,to address the shortcomings of China's existing tax system lagging behind digital economic development,comprehensive systemic improvements to the nation's digital tax framework must be pursued.

关 键 词：数字税 理论 发展趋势 建议 

分 类 号：F810.42[经济管理—财政学] F49