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OECD BEPS包容性框架提出的“双支柱”体系, 为全球经济数字化税收政策最终走向多边协调的解决之路提供了可能.从第一支柱看, 用户参与提案带来了理论创新, 营销型无形资产提案实有内在缺陷, 显著经济存在提案值得审慎支持.从第二支柱看, 全球最低税政策的实施应以所得包含规则为主, 以对税基侵蚀付款的课税规则为辅.对此, 我国政策取向应兼顾当前实际与未来发展, 坚持“政府贡献理论的一体化解释”与“地域性特殊优势等方法多元化适用”并举, 宜将先选所得包含规则、后推从用户参与提案到显著经济存在提案落地定为缓释路径, 亦或在系统评估之上, 选以营销型无形资产提案与所得包含规则并用的“彻底性”改革方案.“,”The “two-pillar” system proposed by the OECD BEPS inclusive framework provides the possibility for the digital tax policy of the global economy to eventually move towards a coordinated multilateral solution. From the first pillar of revised profit allocation and nexus rules, the user participation proposal has brought about theoretical innovation, the marketing intangibles proposal has inherent defects, and the significant economic presence proposal deserves prudent support. From the second pillar of the global anti-base erosion proposal, the implementation of the global minimum tax policy should be based on the income inclusion rule, supplemented by tax rules on base eroding payments. Although the “two-pillar” system outlines the basic framework and alternative options for future reforms, the technical details of each proposal need to be further innovated, coordinated and improved. In this regard, the contingent orientation of China's policy should take into account the current reality and future development, adhere to the “integrated interpretation of the theory of government contribution” and “location special advantages and other methods of diversification and application” at the same time. It is advisable to first choose income inclusion rule proposal and then push the significant economic presence proposal as a slow release path; or choose the combination of the marketing intangibles proposal and the income inclusion rule proposal on a systematic evaluation as a complete reform.