数字税征管的国际经验、现实挑战与策略选择

出于维护国家利益的目的,部分国家通过征收单边数字税来应对数字经济快速发展所带来的挑战。当前各国制定的数字税政策存在一定差异,其征管举措多围绕征税的对象、范围和原则,以及国际合作等方面展开。这对我国数字税的开征提供了镜鉴。当前我国开征数字税面临多重挑战,包括数字经济下的税收归属问题、税负转嫁问题、税收征管难度与重复征税问题等,与此同时,还需要应对各国单边数字税改革的冲击。应对这些挑战,需要我国从顶层设计与制度建设出发,应用信息技术手段优化税收征管方式,进一步做好财税体制改革与完善工作,同时要依托国际组织积极参与国际税收规则的重构,以最大限度维护国家利益。

International Experience,Challenges and Strategic Choice of Digital Tax Collection and Management

For the purpose of safeguarding national interests,some countries adopt unilateral digital tax to deal with the challenges brought by the rapid development of digital economy.At present,there are some differences in the digital tax policies formulated by different countries,and their collection and management measures are mainly focused on the object,scope and principle of taxation,as well as international cooperation.This provides a mirror reference for the collection of digital tax in China.At present,China is facing multiple challenges in levying digital tax,including the problems of tax ownership,tax burden transfer,difficulty in tax collection and management,and double taxation.At the same time,we also need to deal with the impact of unilateral digital tax reform in various countries.To deal with these challenges,we need to start from the top-level design and system construction,apply information technology to optimize the tax collection and management mode,and further do a good job in the reform and improvement of the fiscal and tax system.At the same time,we should rely on international organizations to actively participate in the reconstruction of international tax rules,so as to safeguard China's interests to the maximum extent.