OECD下数字税收法律治理的框架与路径：美国范式及中国借鉴

Framework and Path of Legal Governance of Digital Taxation under OECD:The U.S. Paradigm and China's Reference

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归属学者：

岳树梅

归属院系：

国际法学院

作者：

岳树梅1 ;许俊

摘要：

"GAFA"规制、美法博弈、企业数字化利益渗透使各国瞩目数字经济税基侵蚀与利润转移,税法迎来百年变局。其中,数字经济税收法律关系公权与私权"一对变量"、国际与国内"两大维度"形成2+2理论矩阵并融入数字税收法律治理全生命周期。OECD双支柱以新实际联系、利润分配等规则重塑税收多边共治"公权倾向"格局;美日数字贸易协定藉由数字税禁征、条款竞合、独立例外条款体系及强权工具塑造美式"私权倾向"国际维度,TCJA借力BEAT、GILTI等建立美式"公权倾向"国内维度,二维相辅相成缔造数字税收法律治理美国范式。立足SWOT分析,中国应构建"一带一路+全球"组织协调、"遵从+风险"技术调和、"税种+内外"范式联动的数字税收法治体系和"国际一统"数字市场,妥善处理二维公私张力,打造中国特色数字税收法律治理。

出版日期：

2021-11-10

学科：

法学

收录：

北大核心期刊; CSSCI; 中国科技核心期刊

提交日期：

2021-11-18

引用参考：

岳树梅;许俊. OECD下数字税收法律治理的框架与路径：美国范式及中国借鉴[J]. 法学评论,2021(06):159-172.

全文附件授权许可：

知识共享许可协议-署名

  • dc.title
  • OECD下数字税收法律治理的框架与路径：美国范式及中国借鉴
  • dc.contributor.author
  • 岳树梅;许俊
  • dc.contributor.author
  • YUE Shumei;XU Jun
  • dc.contributor.affiliation
  • 西南政法大学国际法学院
  • dc.publisher
  • 法学评论
  • dc.publisher
  • Law Review
  • dc.identifier.year
  • 2021
  • dc.identifier.issue
  • 06
  • dc.identifier.volume
  • v.39;No.230
  • dc.identifier.page
  • 159-172
  • dc.date.issued
  • 2021-11-10
  • dc.subject
  • OECD;数字税收;法律治理;美国税改
  • dc.subject
  • OECD;Digital Taxation;Legal Governance;U.S. Tax Reform
  • dc.description.abstract
  • "GAFA"规制、美法博弈、企业数字化利益渗透使各国瞩目数字经济税基侵蚀与利润转移,税法迎来百年变局。其中,数字经济税收法律关系公权与私权"一对变量"、国际与国内"两大维度"形成2+2理论矩阵并融入数字税收法律治理全生命周期。OECD双支柱以新实际联系、利润分配等规则重塑税收多边共治"公权倾向"格局;美日数字贸易协定藉由数字税禁征、条款竞合、独立例外条款体系及强权工具塑造美式"私权倾向"国际维度,TCJA借力BEAT、GILTI等建立美式"公权倾向"国内维度,二维相辅相成缔造数字税收法律治理美国范式。立足SWOT分析,中国应构建"一带一路+全球"组织协调、"遵从+风险"技术调和、"税种+内外"范式联动的数字税收法治体系和"国际一统"数字市场,妥善处理二维公私张力,打造中国特色数字税收法律治理。
  • dc.description.abstract
  • "GAFA" regulation, the game between the United States and France, and the penetration of corporate digital benefits have attracted the attention of all countries in the erosion of the tax base and the shift of profits in the digital economy, and the tax law has ushered in a century of changes. Among them, the "a pair of variables" in the legal relationship between public power and private right in the digital economy, and the "two dimensions" of international and domestic forms a 2+2 theoretical matrix and integrates into the entire life cycle of digital taxation legal governance. The two pillars of OECD reshape the pattern of multilateral tax co-governance "public power tendency" with new practical linkages, profit distribution and other rules; U.S.-Japan Trade Agreement shapes the international dimension of American "private right tendency" through the prohibition on digital taxation, concurrence of clauses, independent exception clause systems, and power tools. TCJA leverages BEAT, GILTI, etc. to establish the domestic dimension of American "public power tendency", and the two dimensions complement each other to create the American paradigm of digital taxation legal governance. Based on SWOT analysis, China should build an "international unification" digital market and a digital taxation legal system featuring "The Belt and Road+ Global" organizational coordination, "compliance + risk" technical reconciliation, "tax types + internal and external" paradigm linkages, properly handle the two-dimensional public-private tensions to create legal governance of digital taxation with Chinese characteristics.
  • dc.description.sponsorshipPCode
  • 20ZD162;2020XZZD-02
  • dc.description.sponsorship
  • 国家社科基金重大项目“人类命运共同体理念下我国核安全治理体系和治理能力现代化研究”(项目批准号：20&ZD162);西南政法大学重点项目“推动构建更加公正合理的国际治理法律体系”(项目批准号：2020XZZD-02)的阶段性成果
  • dc.description.sponsorshipsource
  • 国家社会科学基金
  • dc.identifier.CN
  • 42-1086/D
  • dc.identifier.issn
  • 1004-1303
  • dc.identifier.if
  • 4.226
  • dc.subject.discipline
  • D912.2
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