数字经济背景下《 UN 范本》服务征税条款的修订探析

摘要

There is no unified definition of the term“service” for econom-ic or legal purposes even though the term “service” means the act or action of doing something useful for other people irrespective of free of charge or not in contemporary Chinese.Viewed from the linkage of services and other economic elements, the cyber-based services in the context of digital economy belong to a typical type of services combined with information (knowledge).The apparent difference between the cyber-based services and services in traditional economy is that the supplier of the former does not necessarily have any physical present in consumers'countries when doing its business.The provisions of the UN Model dealing with services cannot effectively respond to chal enges from the develop-ment of cyber-based services, and therefore need to be revised without prejudice to the elimination of international double taxation and equal share of international tax revenue among countries involved in cross border cyber-based services.%在现代汉语中，虽然服务通常是指那些不以实物形式而以劳动形式为他人提供某种效用的有偿或无偿活动，但是，无论在经济领域还是法律领域，都缺乏统一的服务定义。从服务与其他经济要素的联系来看，数字经济背景下的网基服务属于典型的与信息（知识）相结合的服务类型，与传统经济背景下的服务的明显不同在于，网基服务的供方在用户所在国具备“有形存在”不再是其提供网基服务的客观必备条件。现行《UN范本》的服务征税条款不能有效应对网基服务交易的调整，因此，从消除重复征税和确保公平分享国际税收利益的角度出发，《UN范本》的相关条款应当根据网基服务的技术特点作出相应的修订和调整。