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国际税收关系中的参与各方总是存在着彼此间的利益博弈关系, 并体现在国际税收规则的形成过程中.经合组织于2019年2月发布一份公开征询文件, 就扩大用户和市场所在国的征税权以及解决相关的税基侵蚀问题, 提出各项最新的建议规则, 体现经济数字化不同发展水平的国家在跨境数字交易活动征税权中不同的政策立场和利益诉求.总的来说, “用户参与”提案、“营销型无形资产”提案以及“最低税”提案反映了数字化产品和服务的生产供应大国以及兼具供应和消费双重身份大国的谨慎态度, 相反, “显著经济存在”提案反映了数字化产品和服务消费国的积极态度.“,”There is an interest game among countries involved in international tax relations, which is reflected in the formation of international tax rules. In a public consultation document issued recently by the OECD, there are several proposals on expanding the taxing rights of users and market jurisdictions and solving remaining BEPS issues, which shows different positions and opinions of countries with different development levels of the digitalization of economy in respect of the taxation of cross-border digital transactions. In general, the “user participation” proposal, “marketing intangible” proposal and “minimum tax” proposal show the prudent attitude of countries with large suppliers or both large suppliers and market of digital products and/or services, inversely, the ambitious attitude of countries with market of digital products and/or services is reflected in the“significant economic presence” proposal.