跨境數位稅制的發展與挑戰

A Review on Tax Reform Policies in The Age of Digital Economy

數位經濟的特色之一就是跨國經營，但目前各國多以企業在地的實體常設機構作為課稅之聯繫因素，而採行數位經濟商業模式的企業、則往往利用數位經濟可輕易跨越國境之特性，避開設立在地的實體常設機構、進而達到企業避稅之效果，導致各國稅收流失，也間接強化了跨國數位企業之競爭優勢。對此，OECD早於2013年之BEPS計畫中，即針對上述數位經濟的稅收爭議，建立研究小組，並於2015年計畫報告中，提出了幾種可參考的徵稅方式，建議各國可依各國國情採行。其後OECD並於2019年，提出將於BEPS架構下，研議各成員國統一之數位稅制。
目前不少國家已參考OECD之2015計畫建議，規劃、建構其數位稅制，其中包含印度2016年實施之均等稅、歐盟2018年提出之數位經濟公平稅、美國2018年具有代表性之南柯達洲銷售稅修正、英國2018年擬定之數位服務稅等，而我國目前亦因應數位經濟調整相關稅制規範。本文將從介紹OECD於2013年開啟的數位稅制研究開始、續而擇取數個採行數位稅制改革的國家進行分析，並反思目前因應跨境數位經濟的稅制改革與未來，以求為數位經濟所帶來之稅制爭議，提供更完整的解方。

One of the most distinct characteristics of digital economy is to offer services and goods across geographical borders. While the international tax law adopts the location of physical office as the determining factor for tax residence, many digital economy-driven enterprises tend to take advantage of law and set up physical offices in low-tax jurisdictions. Thus, maintaining daily operations without establishing a physical unit has become a prominent method for digital economic businesses to evade taxation. The profit gained from typical tax avoidance not only erodes the tax base of national governments but strengthened the monopolistic position of digital giants. In light of solving this digital taxation issue, OECD set up a research team in 2013 and subsequently presented several possible tax solutions for member states’consideration. In 2019 OECD further proposed a unified digital tax system for all member states under the BEPS framework. Quite a few countries adopted the suggestions made by OECD in 2015 and initiated their digital tax reforms accordingly. Examples include but not limited to the Equalization Levy mechanism in India, Fair Taxation of Digital Economy proposal in EU, Digital Service Tax system in UK and the revision of South Dakota sales Tax in the US. Apparently, the determining factor of taxation has been a challenging legal issue in the face of digital economy. Taiwan is not an exception. It is also in the process of amending its taxation system in order to fit the digital economy developments. This article begins with the comprehensive review of several tax reform proposals offered by OECD since 2013. Further it explores various tax reforms adopted or discussed by India, EU, UK and the US. It is aimed at providing a comprehensive review of the digital tax proposals recommended by OECD and further probing into the progress individual tax reforms of selected countries.