數字經濟環境下跨境服務交易利潤國際稅收的原則與方案

The Principles and Scheme for International Taxation on Profits of Cross-border Service Transactions in the Context of Digital Economy

解決數位經濟環境下跨境服務交易利潤國際稅收問題的方案，應基於相關國家間的一致共識和較高程度的國際征管協助配合，針對數位經濟的性質和網路交易的特點，符合國際稅收權益分配公平合理原則，不可能指望在同等程度上同時滿足經合組織《電子商務：稅收框架條件》中提出的五項基本原則。要消除現行國際稅收規則適用於數位經濟環境下存在的國際稅收權益分配嚴重失衡現象，解決發達國家與發展中國家今天共同面臨的稅基侵蝕和利潤轉移這一全球性問題，相對有效可行的解決方案是數據化服務進口國針對境外非居民納稅人以互聯網或其他各種計算機通訊網路的方式進行的各種跨境數據化服務的交易利潤的課稅，放棄適用傳統的常設機構概念原則，按照境內客戶對境外非居民銷售方支付的有關數據化產品或服務的價款毛額，適用雙邊稅收協定中限定的稅率從源課征預提所得稅。數據化服務進口國徵收的這種預提稅應該在數據化服務提供者的居住國得到外國稅收抵免救濟。這種預提稅方案不僅應適用於B2B跨境數據化服務交易，而且也應適用於B2C跨境數據化服務交易。

A scheme for resolving international tax issues raised by cross- border service transactions in the context of digital economy shall be based on the consensus among related countries and a higher level international tax administrative 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 unbalance 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 service 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 networks, 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 sellers 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 digital service transactions.