公共财政研究

随着数字经济的飞速发展,互联网开始日益深入全球各个领域,互联网企业跨国避税的问题也日益严重。本文从数字经济背景下美国互联网巨头所采取的避税策略出发,深入分析了欧盟针对这些跨国避税问题所采取的一系列税制改革措施以及可能遇到的障碍,并在此基础上与美国特朗普"减税"改革进行比较分析,最后提出了欧盟税改对于我国的一些启示。本文指出,跨国避税所采取的主要方式是转让定价和规避常设机构的构架,而欧盟对此已经采取的策略主要有完善电子商务增值税政策、重启合并企业税税基(CCCTB)计划、发布针对数字企业的公平征税提案等系列政策。通过比较分析发现欧美截然不同的税制改革方向都是从维护自身利益角度出发、争夺国际税收主导权的必然选择。我国也应借鉴国际经验,积极应对数字经济大潮的冲击,立足本国国情,完善互联网税制、加强反避税工作。

With the rapid development of digital economy, the internet has increasingly penetrated into all kinds of field around the world, and transnational tax avoidance of internet company is becoming more and more serious. Under the background of digital economy and based on the tax avoidance strategy adopted by the US internet giants, this paper discussed a series of tax reform measures that the EU put forward to avoid international tax avoidance and the possible obstacles to implement them. On this basis, we compared the "tax reduction" of America. And then we got some inspirations for our country from the EU tax reform. In this article, we pointed out that the main strategy for transnational corporation to avoid tax is to transfer pricing and to avoid the frame of permanent body. To solve this problem, the EU has improved the policies of improving e-commerce value-added tax, restarting the Common Consolidated Corporate Tax Base(CCCTB) plan and proposing new measures to ensure that all companies pay fair tax in the EU. Through comparative analysis, it is found that the opposite direction of tax reform in Europe and the United States is the inevitable choice to safeguard their own interests and to compete for the international tax dominance. As for China, based on the fundamental realities of the country, it is significant to improve the mechanism of e-commerce tax and to pay more attention to anti-tax avoidance by drawing experience from international practice.