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在数字经济时代,经济的运行高度依赖各种数字化产品、数字化手段和方法。现有的国际税收体系已经不适应数字经济时代的新要求,尤其是我国现行税收法规有关非居民税收政策中对于数字经济方面的规定近乎空白,对其的监管上基本也处于一种放任状态,因此造成了跨国数字经济所得处于一种免税的状态。随着数字经济的飞速发展,我国如不及早完善有关数字经济方面的非居民税收政策,将在未来新的国际税收形式下处于不利的竞争局面。本文针对数字经济背景下,非居民税收所呈现的特点,分析了我国非居民税收管理中存在的问题,对非居民税收政策的完善提出了建议。
In the digital economy, the operation of the economy is highly dependent on a variety of digital products, digital means and methods. The existing international tax system has not adapted to the new requirements of the digital economy era. In particular, the provisions of the current tax laws and regulations on the non-resident taxation policies in the field of digital economy are almost blank, and their supervision is basically in a state of laissez faire. Thus resulting in a tax-exempt income for the transnational digital economy. With the rapid development of the digital economy, if China does not perfect the non-resident tax policy concerning the digital economy sooner, it will be in a disadvantageous competitive situation under the new form of international tax revenue in the future. In the light of the characteristics of non-resident tax revenue under the background of digital economy, this paper analyzes the problems existing in the tax management of non-resident tax in our country and puts forward suggestions on how to improve the non-resident tax policy.