數字經濟下的商業模式演變與國際稅收挑戰

Business Model Evolution and International Tax Challenge in Digital Economy

信息通信技術的蓬勃發展為數字經濟的誕生與繁榮提供沃土。區別於傳統經濟型態對資源、勞動力的依賴，數字經濟以科技創新為動力，促進商業模式產生靈活化、數字化、數據化的演化。這種演變無疑導致現行國際稅收利益分配原則、稅收徵管方式面臨嚴峻挑戰。國家層面，各國為保證稅收利益，相繼出現「數字稅」單方行動，國際層面，經濟合作與發展組織、聯合國稅收問題國際合作專家委員會亦發布相應建議，旨在應對數字經濟下產生的國際稅收問題。發展與錯配，協同與先行導致數字服務領域面臨著愈加複雜的稅改前景。故而，在數字經濟背景下，以新興商業模式為出發點，分析現行國際稅收體系的現實挑戰乃至國際應對，對爭取中國大陸稅收利益、完善中國大陸稅收體系具有深刻意義。

The vigorous development of information and communication technology provides fertile ground for the birth and prosperity of digital economy. Different from the dependence of traditional economy on resources and labor force, digital economy takes scientific and technological innovation as the driving force to promote the evolution of business model with flexibility and digitization. This evolution leads to severe challenges to the current international tax benefit distribution principles and tax collection and management methods undoubtedly. At the national level, in order to ensure the tax benefits, unilateral actions of ’’DST’’ have appeared one after another. At the international level, the international tax agreement has also issued corresponding suggestions to deal with the international tax problems under the digital economy. Development and mismatch, synergy and advance lead to more complex tax reform prospects in the field of digital services. Therefore, under the background of digital economy, taking the emerging business mode as the starting point, analyzing the realistic challenges and even international responses of the existing international tax system, Chinese mainland has a profound significance in striving for tax revenue and improving the Chinese mainland tax system.