數字服務稅：中國大陸稅法的制度回應與適應性研究

Digital Service Tax: A Study on the Institutional Response and Adaptability of China’s Tax Law

近年來，隨著數字經濟和產業數位化不斷縱深，中國大陸乃至世界各國稅收治理面臨的稅基侵蝕和稅源流失問題日益嚴重。對此各國紛紛開徵數字服務稅，獲得了較大的稅收利益。但單邊數字服務稅的合法性論證尚付闕如；數字服務稅的公平性、可行性以及對現有稅法構建的稅收制度的衝擊等問題成為焦點。故而，需要重新審視稅收治理機制，立足稅收法定原則，從稅法改進的角度應對國際稅收難題，進而，中國大陸應以構建消費稅法律制度為基礎的數字服務稅體系為目標，從課稅要素、稅收徵管角度將數字服務稅嵌入中國大陸消費稅法律制度，並積極推動國際稅收合作機制的變革，為數字服務稅預留抵扣等退出路徑。

In recent years, with the continuous deepening of digital economy and industrial digitization, the challenge posed by tax base erosion and profit shifting is growing increasingly serious not only in mainland China and even around the world. In response, various countries have imposed digital service taxes and gained greater tax benefits. However, the legitimacy of unilateral digital service taxes is still lacking; the fairness, feasibility and impact of digital service taxes on the tax system constructed by existing tax laws have become the focus. Therefore, it is necessary to re-examine the tax governance mechanism, based on the principle of statutory taxation, and deal with international tax problems from the perspective of tax law improvement. Specifically, mainland China should aim to build a digital service tax system based on the consumption tax legal system, embed the digital service tax into the consumption tax legal system from the perspective of taxable elements and tax collection and management. Furthermore, the reform of domestic tax laws should reserve exit paths such as deductions for digital service taxes and will actively promote the improvement of the international tax cooperation mechanism.