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解决数字经济环境下跨境服务交易利润国际税收问题的方案,应基于相关国家间的一致共识和较高程度的国际征管协助配合,针对数字经济的性质和网络交易的特点,符合国际税收权益分配公平合理原则,不可能指望在同等程度上同时满足经合组织《电子商务:税收框架条件》中提出的五项基本原则。要消除现行国际税收规则适用于数字经济环境下存在的国际税收权益分配严重失衡现象,解决发达国家与发展中国家今天共同面临的税基侵蚀和利润转移这一全球性问题,相对有效可行的解决方案是数据化服务进口国针对境外非居民纳税人以互联网或其他各种计算机通讯网络的方式进行的各种跨境数据化服务的交易利润的课税,放弃适用传统的常设机构概念原则,按照境内客户对境外非居民销售方支付的有关数据化产品或服务的价款毛额,适用双边税收协定中限定的税率从源课征预提所得税。数据化服务进口国征收的这种预提税应该在数据化服务提供商的居住国得到外国税收抵免救济。这种预提税方案不仅应适用于B2B跨境数据化服务交易,而且也应适用于B2C跨境数据化服务交易。
The solution to the problem of international taxation on profits of cross-border service transactions under the digital economy should be based on the consensus consensus among relevant countries and the assistance provided by a higher degree of international collection and management. According to the nature of the digital economy and the characteristics of online transactions, it is in line with the distribution of international tax revenues and benefits The principle of fairness and justice can not hope to meet the same five basic principles set forth in the ECO e-commerce: tax framework conditions. To eliminate the current international tax rules applicable to the serious imbalance in the distribution of international tax rights and interests in the digital economy and to solve the global problem of tax base erosion and profit transfer jointly possessed by developed and developing countries today, it is relatively effective and feasible to solve this problem The program is aimed at taxing the trading profits of various cross-border data-based services conducted by offshore non-resident taxpayers on the Internet or other various computer communication networks, abandoning the concept of applying the traditional permanent establishment concept and following the principle of " Domestic customers shall apply withholding income tax levied from source on the tax rate stipulated in bilateral tax treaties on the gross amount of the price paid for data-related products or services provided by overseas non-resident sellers. Such withholding taxes levied by the importing country of the data service should receive foreign tax credit relief in the country of residence of the data service provider. This withholding tax should not only apply to B2B cross-border data services transactions, but also to B2C cross-border data services transactions.