暨南学报(哲学社会科学版)

作者：任宛立

单位：暨南大学法学院/知识产权学院。

关键词：数字税,法国数字税,经济分化,功能创新,税收公平

基金：国家社会科学基金青年项目“一带一路服务贸易增值税管辖权协调研究”(21CFX043)。

为了平衡国家间税收利益和实现对大型互联网企业的有效征税,法国等欧盟国家率先出台了数字税。与欧盟诸国不同,我国数字企业集中在国内,跨国公司利润转移和税收收入流失现象并不突出。我国更应关注数字巨头强大盈利能力与其税负水平不匹配的问题。该问题源于数字企业享有用户无偿的数字劳动和具备网络效应而获得超额收益,以及数字企业不受传统生产要素约束而拥有更大税收筹划空间。致力于分享企业常规收益的企业所得税对数字经济造成的经济分化和税收不公问题难以有效调整。故而,我国数字税应为数字企业的超额收益税,合理评估数字企业数据收益和垄断利润,从数字经济中汲取税收收入,发挥税法在税收公平和宏观调控方面的作用。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金青年项目“一带一路服务贸易增值税管辖权协调研究”(21CFX043)。"],"article":{"keywordList_cn":["数字税","法国数字税","经济分化","功能创新","税收公平"],"juan":"45","zhaiyao_cn":"为了平衡国家间税收利益和实现对大型互联网企业的有效征税,法国等欧盟国家率先出台了数字税。与欧盟诸国不同,我国数字企业集中在国内,跨国公司利润转移和税收收入流失现象并不突出。我国更应关注数字巨头强大盈利能力与其税负水平不匹配的问题。该问题源于数字企业享有用户无偿的数字劳动和具备网络效应而获得超额收益,以及数字企业不受传统生产要素约束而拥有更大税收筹划空间。致力于分享企业常规收益的企业所得税对数字经济造成的经济分化和税收不公问题难以有效调整。故而,我国数字税应为数字企业的超额收益税,合理评估数字企业数据收益和垄断利润,从数字经济中汲取税收收入,发挥税法在税收公平和宏观调控方面的作用。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6689","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6689","articleType":"","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20220596","qi":"5","id":6689,"nian":2023,"bianHao":"1686535946612-352317355","zuoZheEn_L":"REN Wanli","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2023","shouCiFaBuRiQi":"2023-06-12","qiShiYe":"50","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2023/V45/I5","lanMu_cn":"数字治理研究","pdfSize":"638","zuoZhe_CN":"任宛立","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6689","title_cn":"税收公平视角下数字税功能创新","doi":"10.11778/j.jnxb.20220596","jieShuYe":"58","keywordList_en":["digital tax","French digital service tax","economic differentiation","functional innovation","tax fairness"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6689","zhaiyao_en":"In order to adjust the allocation of tax revenue between countries, strengthen the tax rights of digital goods and services' countries of consumption, and levy tax from large Internet companies as well as increase fiscal revenue, France and some European Union countries have introduced the digital service tax. Unlike these EU countries, China's most digital enterprises situate within China, which is simultaneously a country of residence and a country of consumption, and the base erosion and profit shifting of multinational companies are not common. China should pay more attention to the mismatch between the strong profitability of the digital economy and its lower tax burden, the unfair taxation of the traditional economy and the digital economy, and the intensification of social differentiation. These problems stem from the fact that digital enterprises enjoy users' free digital labor and network effects to obtain excess profits, and digital enterprises are not restricted by traditional means of production and have more room for tax planning. China's corporate income tax law fails to adjust the economic differentiation and tax unfairness caused by the digital economy. 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来源：2023年第5期

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