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数字经济的发展对现行国际税法规则带来了挑战。解决数字经济下的税法问题应当以促进经济的发展而非使税法规则成为阻碍国际经济活动的壁垒为主旨。解决数字经济下的税法问题需要国际机制的支持并充分考虑发展中国家的利益。由于数字经济的一些问题与税基侵蚀和利润转移(BEPS)相关,对其应对的诸行动方案的落实有助于数字经济下这方面问题的解决。对于数字经济所带来的特殊问题,特别是企业不设立常设机构而通过网络远程销售数字化产品或服务的情况,对传统的常设机构概念进行修订固然有一定的作用,但预提税方案更有优越性。
The development of the digital economy poses challenges to the existing rules of international tax law. To solve the problem of tax law in the digital economy should be based on the promotion of economic development rather than making the tax law rules a barrier to international economic activities. To solve the problem of the tax law under the digital economy needs the support of the international mechanism and fully takes into account the interests of developing countries. Since some issues in the digital economy have been linked to tax base erosion and profit shifting (BEPS), the implementation of the various action programs they address can help to address this issue in the digital economy. The special problems brought about by the digital economy, especially the fact that enterprises do not have a permanent establishment to remotely sell digital products or services through the Internet, may play a role in revising the traditional concept of a permanent establishment. However, there are more preferential taxation solutions Superiority.