数字服务税:“双循环”时代国际税制变革对企业的影响研究  

Digital Services Tax:Research on the Impact of International Tax System Reform on Enterprises in the'Dual Circulation'Era

作　　者：刘涛 Liu Tao(Shanghai Cheermore Industrial Development Co.,Ltd.,Shanghai 201900)

机构地区：[1]上海澄穆实业发展有限公司,上海201900

出　　处：《中国商论》2025年第6期161-164,共4页China Journal of Commerce

基　　金：2024—2026年度上海市高等教育学会规划课题“高等职业教育产教融合、新质人才供给与新质生产力发展的共生关系研究”(2QYB24032)。

摘　　要：随着全球可数字化交付服务和数据要素流动成为世界经济的新增长点,构建与数字经济相适应的数字税收规则已成为各国税制改革的趋势。数字服务税在防止偷税漏税和税基侵蚀方面具有重要意义。本文基于“用户参与理论”和“新联结度理论”,对数字服务税的概念进行了明确界定。从企业、国家和个人三个层面,评估并比较了数字服务税在已开征国家所产生的调控垄断、补偿用户数据价值、调节财富分配的实际效果,以及在促进市场公平、缩小收入差距和维护公共利益方面的积极效应。同时,深入分析了中国参与数字服务税制定的必要性,阐述了开征数字服务税是推动中国数字服务产品与企业从 “内循环” 迈向 “双循环” 的关键因素。在借鉴国际先进经验、综合考量贸易反制及国内财政分权等基础上,本文提出构建具有中国特色的数字服务税策略和具体税则的建议,以期为中国数字企业“出海”、地方财政可持续性以及中国参与国际税则制定提供有益参考。With the global flow of digital services and data elements becoming a new growth point for the world economy,constructing tax rules that are compatible with the digital economy has become a trend in the tax system reforms of various countries.Digital services tax plays an important role in preventing tax evasion and tax base erosion.This paper,based on the"User Participation Theory"and the"New Connectivity Theory,"clarifies the concept of digital services tax.It evaluates and compares the actual effects of digital services tax on regulating monopolies,compensating for user data value,and adjusting wealth distribution at the enterprise,national,and individual levels in countries where the tax has been implemented.The paper also explores the positive effects of digital services tax on promoting market fairness,narrowing income gaps,and protecting the public interest.Furthermore,it analyzes the necessity for China to participate in the formulation of digital services tax,stating that introducing such a tax is a key factor in advancing China’s digital service products and enterprises from the"domestic circulation"to the"dual circulation."Drawing from international best practices and considering factors such as trade countermeasures and domestic fiscal decentralization,this paper proposes suggestions for constructing a digital services tax strategy and specific tax regulations with Chinese characteristics,aiming to provide valuable references for the international expansion of Chinese digital enterprises,local fiscal sustainability,and China’s involvement in international tax rule-making.

关 键 词：数字服务税 数字经济 税制改革 公平税负 价值创造 

分 类 号：F812.42[经济管理—财政学]