数字经济下中国跨境税收争议解决研究

Abstract

The wave of digital economy development is impacting the world, and the traditional international tax system is unsustainable. Responding to the “economic changes” and breaking the “tax shackles” has become a hot topic in recent period, with the “digital service tax”, the “United Nations Model Tax Agreement”, Unilateral, bilateral and multilateral measures have been introduced to address the cross-border tax issues arising from the digital economy, as represented by the “Digital Service Tax”, the UN Model Tax Treaty, and the “BEPS” action plan. China actively participates in the restructuring of the international tax system and adopts a collaborative, pragmatic and win-win attitude to address the tax challenges of the digital economy. While China’s digital economy continues to develop in high quality and digital trade is in full swing, the contribution of the digital economy to domestic tax revenue falls short of expectations, which is thought-provoking. In this paper, we start from the “common” impacts of the global digital economy development in China, introduce the mainstream countermeasures around the world, and then study from the perspectives of China’s current relevant legal provisions and the applicable bilateral tax agreements. Firstly, the problem that the relevant provisions of China’s existing laws and bilateral tax agreements are lagging behind the current development of digital economy is raised. Secondly, from the perspective of practical needs, it proposes to amend the relevant provisions of the existing Chinese laws and the relevant provisions of the currently applicable bilateral tax agreements. Finally, the feasibility of introducing a cross-border tax dispute arbitration mechanism in China and establishing a digital economy tax collection and management information exchange system with trading partner countries is proposed. In addition, with the rapid development of digital economy, China, as a country that regards digital economy as a key area of development, should, on the basis of maintaining the multilateral international tax order, insist on keeping pace with the times, developing and innovating, and constructing an internationalized, rule-of-law, modernized and high-level tax governance system for the digital economy.