数字经济环境下跨境服务交易利润国际税收的原则与方案

摘要

A scheme for resolving international tax issues raised by cross-border service transactions in the context of digital economy shal be based on the consensus among related countries and a higher level international tax administra-tive assistance.Such a scheme should be adapted to the nature of digital economy and the characteristics of network transactions, and be in conformity with the principle of fair and reasonable distribution of international tax interest.People cannot expect that the scheme may, at the same time and to the same extent, meet the requirements of five principles raised by OECD in the report“Electronic Commerce:Taxation Framework Conditions”.In order to address the serious un-balance of international tax interest distribution which exists in the application of current international tax rules in the context of digital economic environment and resolve the global issue of base erosion and profit shifting faced by both developed and developing countries, a relatively effective and feasible way is that digital serv-ice import country abandon the traditional principle of permanent establishment in respect of taxation on the profits of various digital service transactions carried out by non-resident taxpayers through internet or other computer communication net-works, and levy a withhold tax at the reduced rate provided in bilateral tax treaty on the gross amount of payment made by the customers to non-resident sel ers for purchased digital services.The withholding tax levied by digital service import country should be entitled to the treatment of foreign tax credit in resident country of digital service suppliers.Not only should the withholding tax scheme be applied to B2B cross-border digital service transactions, but also to B2C cross-border dig-ital service transactions.%解决数字经济环境下跨境服务交易利润国际税收问题的方案，应基于相关国家间的一致共识和较高程度的国际征管协助配合，针对数字经济的性质和网络交易的特点，符合国际税收权益分配公平合理原则，不可能指望在同等程度上同时满足经合组织《电子商务：税收框架条件》中提出的五项基本原则。要消除现行国际税收规则适用于数字经济环境下存在的国际税收权益分配严重失衡现象，解决发达国家与发展中国家今天共同面临的税基侵蚀和利润转移这一全球性问题，相对有效可行的解决方案是数据化服务进口国针对境外非居民纳税人以互联网或其他各种计算机通讯网络的方式进行的各种跨境数据化服务的交易利润的课税，放弃适用传统的常设机构概念原则，按照境内客户对境外非居民销售方支付的有关数据化产品或服务的价款毛额，适用双边税收协定中限定的税率从源课征预提所得税。数据化服务进口国征收的这种预提税应该在数据化服务提供商的居住国得到外国税收抵免救济。这种预提税方案不仅应适用于B2 B 跨境数据化服务交易，而且也应适用于B2 C 跨境数据化服务交易。