数字贸易税收规则的国际博弈及中国应对  

The International Game of Digital Trade Tax Rules and China’s Response

作　　者：吴佩佩 

机构地区：[1]上海大学法学院,上海

出　　处：《争议解决》2024年第1期437-444,共8页Dispute Settlement

摘　　要：随着互联网技术的不断创新,数字贸易蓬勃发展,作为一种有别于传统贸易形式的贸易形态,其导致了传统的国际贸易理论和政策无法完全覆盖新形态的交易问题。在这种情况下,互联网公司的企业运营并不一定必须采用商业实体的形式,这可能导致税收管辖权冲突与国家之间的利益分配不平衡等问题,传统税收制度及税收征管面临挑战,欧盟等纷纷开展适应数字经济趋势的税制调整,数字税成为国际话语权争夺的新阵地。我国作为数字贸易大国,不但要积极参与到国际数字税收规则的制定中,还需要不断完善国内数字贸易税收征管法律政策,以应对国际数字税收的挑战。With the continuous innovation of Internet technology, digital trade is booming, as a different form of trade from the traditional form of trade, it leads to the traditional international trade theory and policy can not completely cover the new form of trade issues. In such cases, the business operations of Internet companies do not necessarily have to take the form of commercial entities, which may lead to issues such as conflicts of tax jurisdiction and imbalances in the distribution of interests among states, the traditional tax system and tax collection and management are facing challenges. The European Union and other countries are adjusting their tax system to adapt to the trend of digital economy. As a big country of digital trade, our country should not only actively participate in the formulation of international digital tax rules, but also need to constantly improve the domestic legal policy of digital trade tax collection in order to meet the challenge of International Digital Tax.

关 键 词：数字贸易 国际税收 数字税 中国应对 

分 类 号：F81[经济管理—财政学]