數字經濟與國際稅法的變革：路徑與方案的思考

Digital Economy and the Reform of International Tax Law: Paths and Plans

數位經濟的發展對現行國際稅法規則帶來了挑戰。解決數字經濟下的稅法問題應當以促進經濟的發展而非使稅法規則成為阻礙國際經濟活動的壁壘為主旨。解決數位經濟下的稅法問題需要國際機制的支援並充分考慮發展中國家的利益。由於數字經濟的一些問題與稅基侵蝕和利潤轉移（BEPS）相關，對其應對的諸行動方案的落實有助於數字經濟下這方面問題的解決。對於數字經濟所帶來的特殊問題，特別是企業不設立常設機構而通過網路遠端銷售數位化產品或服務的情況，對傳統的常設機構概念進行修訂固然有一定的作用，但預提稅方案更有優越性。

The current international tax law is facing challenges caused by digital economy. The guiding principle to solve the tax problems in the context of digital economy is that new tax rules should promote international transactions, not being barriers to global economy. Solving the tax problems in the context of digital economy needs the backup of international mechanisms and the interests of developing countries should be fully considered when designing such mechanisms. The settlement of the tax problems related to BEPS in digital economy depends on the fulfillment of action plans addressing BEPS. As to the special tax problems caused by digital economy such as remote online sale of digital products, a newly designed withholding tax plan has more advantages compared with the method of modifying current permanent establishment rules.