摘要
税收分享原则是跨境特许权使用费征税权分配的一般原则。数字经济的快速发展,催生了各式各样的新型商业模式,导致特许权使用费和常设机构的认定困难,使来源地税收管辖权的行使陷入困境,影响了税收分享原则的实施。基于此,国际社会从不同角度提出诸多改革方案。本文基于特许权使用费跨境征税权分配原则的确立,分析了数字经济对特许权使用费跨境征税权分配原则产生的挑战,并在介绍数字经济背景下OECD相关改革方案的基础上,从坚持强调数字经济进口国的所得来源地税收管辖权原则、扩大国内税法中关于特许权使用费范围的规定、增设新型商业模式交易所得的认定规则、纳入"虚拟常设机构"规则、在国际层面积极推动数字经济环境下跨境特许权使用费税收分享原则的实施等方面提出了我国的应对策略。
The principle of tax sharing is the general principle for the allocation of the taxing rights of cross-border payments of royalties. With the rapid development of the digital economy, a variety of new business models have emerged, and this leads to difficulties in the determination of royalties and permanent establishment, making the exercise of source taxing jurisdiction in a predicament, and affects ultimately the implementation of the principle of tax sharing. In this context, the international community puts forward many reform proposals from different perspectives. This paper analyses the challenges of digital economy to the allocation principle of the taxing rights of crossborder payments of royalties. On this basis, the paper puts forward some countermeasures following the introduction of OECD relevant reform program under the background of digital economy, such as insisting on the tax jurisdiction principles of countries importing digital economy as the source countries,expanding the scope of royalties in the domestic tax law, adding the rules for recognizing transactional revenue of new business model, incorporating the rules for identifying the virtual permanent establishment and promoting actively the implementation of tax sharing principles of the cross-border payments of royalties in the digital economy at the international level.
出处
《税务研究》
CSSCI
北大核心
2019年第10期66-72,共7页
基金
国家社会科学基金项目“数字经济下跨境无形资产转让定价的国际反避税规则重构研究”(项目编号：16BFX165)的阶段性研究成果
