数字服务税对企业的影响及我国的应对

数字经济背景下的国际税收规则改革是近年来税务研究的热点和难点,研究数字服务税对数字企业的影响,对于我国借鉴国际改革经验,建设数字税收治理体系具有重要意义。依次考察数字服务税对跨国数字企业定价策略、薪酬战略、盈利能力,以及相应地数字企业上调服务价格对价值链上其他企业和数字化转型企业交易成本、竞争力的影响可以发现,数字服务税具有较强的扭曲性,在降低数字企业利润水平的同时,也增加了相关企业的实际负担。有鉴于此,我国对开征数字服务税应持谨慎态度,在密切关注国际税改动态的同时,应加紧研究符合我国实际的数字税制,促进数字经济和税收的均衡发展。

On the Impacts of Digital Service Taxation on Enterprises and Its Countermeasures in China

The reform of international tax rules in the context of the digital economy has been a hotspot and a difficulty in tax research in recent years,and it is of great significance for China to learn from international reform experience and build a digital tax governance system by studying the impact of the digital services tax on enterprises in the digital market.After examining,in turn,the impact of the digital services tax on the pricing strategies,compensation strategies,and profitability of multinational digital enterprises,and correspondingly the impact of the tax on the transaction costs and competitiveness of enterprises that are in the digital value chain or those who are undergoing or about to go through digital transformation after digital enterprises raising the prices of their services,we can jump to the conclusion that the digital service tax is to be highly distorting,which reduces the profit level of digital enterprises and increasing the actual burden on related enterprises.In view of this,China should be cautious about the introduction of digital service tax,pay close attention to the dynamics of international tax reform,and step up the introduction of a digital tax system in line with China's actual situation to promote the balanced development of the digital economy and taxation.