摘 要
随着数字经济的快速发展，传统的税收征管体系面临前所未有的挑战。本研究围绕数字经济对税收体系的影响进行了深入分析，探讨了跨境交易增长、企业利润转移、税收筹划空间扩大及税收征管复杂性增加等问题，指出现有税收制度在应对数字经济冲击时存在的困境，如税基侵蚀、国际税收协调缺失、征管能力与技术更新不匹配及税收中立原则争议等。通过对OECD的BEPS行动计划和双边税收协定实践的案例研究，本文揭示了数字经济时代下税收征管国际合作中的问题，包括税收管辖权冲突、信息不对称、技术标准和报告要求不统一以及政治意愿与经济利益分歧等。基于此，提出了加强国际合作与协调的建议：建立国际税收规则共识，强化国际信息共享机制，制定统一的技术标准和报告框架，以及增强国际合作的政治意愿。本研究旨在为数字经济时代的国际税收征管提供策略建议，促进国际税收体系的公平、高效和现代化。
关键词：数字经济；税收征管；国际合作
Abstract
With the rapid development of the digital economy, the traditional tax collection and management system is facing unprecedented challenges. This study conducted an in-depth analysis of the impact of the digital economy on the tax system, exploring issues such as cross-border transaction growth, corporate profit transfer, expanding tax planning space, and increasing complexity of tax administration. It pointed out the difficulties that existing tax systems face in responding to the impact of the digital economy, such as tax base erosion, lack of international tax coordination, mismatch between tax administration capabilities and technological updates, and disputes over the principle of tax neutrality. Through a case study of the OECD's BEPS action plan and bilateral tax treaty practices, this article reveals issues in international cooperation in tax collection and management in the digital economy era, including conflicts of tax jurisdiction, information asymmetry, inconsistent technical standards and reporting requirements, and differences in political will and economic interests. Based on this, suggestions have been put forward to strengthen international cooperation and coordination: establishing consensus on international tax rules, strengthening international information sharing mechanisms, developing unified technical standards and reporting fr ameworks, and enhancing political will for international cooperation. This study aims to provide strategic recommendations for international tax collection and management in the digital economy era, promoting fairness, efficiency, and modernization of the international tax system.
Keywords: digital economy; Tax collection and management; international co-operation
目 录
一、绪论 1
1.1 研究背景及意义 1
1.2 国内外研究现状 1
1.3 研究目的 2
二、数字经济与税收问题的现状分析 2
2.1 数字经济的定义 2
2.2 数字经济对税收的影响 2
2.2.1 跨境交易增长带来的税收挑战 2
2.2.2 企业利润转移与税收流失 3
2.2.3 税收筹划空间的扩大 3
2.2.4 税收征管复杂性的增加 3
2.3 现有税收制度的困境 4
2.3.1 传统税基侵蚀问题的加剧 4
2.3.2 国际税收协调的缺失 4
2.3.3 税收征管能力与技术更新的不匹配 5
2.3.4 税收中立原则的争议 5
三、国际税收征管合作的案例研究 5
3.1 OECD的BEPS行动计划 5
3.2 双边税收协定的实践 5
四、数字经济时代税收征管国际合作中存在的问题 6
4.1 税收管辖权与法律适用的冲突 6
4.2 信息不对称与透明度不足 6
4.3 技术标准和报告要求的不统一 7
4.4 政治意愿与经济利益的分歧 7
五、加强数字经济时代税收征管的国际合作与协调的建议 7
5.1 建立国际税收规则共识 7
5.2 强化国际信息共享机制 8
5.3 制定统一的技术标准和报告框架 8
5.4 增强国际合作的政治意愿 9
六、结论与展望 9
6.1 研究结论 9
6.2 研究展望 9
参考文献 10
