1672-8505

CN 51-1675/C

我国数字服务税立法的逻辑与展望

The Logic and Prospect of Digital Service Tax Legislation

  • 摘要: 当前,数字经济十分活跃,但跨境数字服务却遭遇税收实践困境。用户与数据要素对企业价值创造贡献结构的重塑倒逼税收管辖权规则作出回应。对数字服务税立法的逻辑基础源于用户数据“对价—补偿”理论。目前国际社会对数字服务税立法作出了有益探索,也为未来我国构建数字服务税制提供了下列思路:适度扩展传统理论,回应新兴资源要素的价值创造贡献;审慎设计课税要素,明确税收基本原则依循与价值协调;深度参与国际立法,融贯与引领统一数字服务税制进程。

     

    Abstract: Digital economy is now developing vigorously, whereas the cross-border digital services have encountered difficulties in tax practice. Users and data elements reshape the contribution structure of value creation, forcing the adjustment to tax jurisdiction. The logical basis of digital service tax legislation stems from "consideration - compensation" theory of users' data. International community has explored it a lot, which offers the following ideas for China to construct a digital service tax system in the future: appropriately expanding the traditional theory and responding to the value creation contribution of emerging resource elements; deliberately designing the elements of taxation, clarifying the basic principles of taxation and coordination of value; deeply participating in international legislation, integrating and leading the process of unifying digital service tax system.

     

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