财税与公共管理学院知识库

近年来数字经济的高速发展为我国经济整体增长提供了新的动力，在数字经济下各企业间产品及服务无需任何实体即可完成交易。数字经济本身具有无形化、虚拟化的特点使传统的商业模式遭到冲击，数字经济下催生出云计算、电子商务、3D打印技术等新型的商业模式，在该模式下无形资产成为主要交易对象使得跨境特许权使用费征税成为难点问题之一。同时，数字经济发展对我国商业模式的影响使得传统跨境特许权使用费征税规则受到挑战导致来源国税基遭到侵蚀，即当前背景下依据传统税收规则应对跨境特许权使用费征税问题存在明显不足。

从我国现行的跨境特许权使用费的征税规则来看，我国将税收分享原则和常设机构原则作为主要优先原则，主张所得仅在居民国纳税，只有构成常设机构认定时才享有征税权，该原则下容易将跨境特许权使用费所得与营业利润、劳务所得相混淆。然而数字经济的发展弱化了固定实体及其所得的划分界限，使得所得来源地的经济关联因素发生改变。在此背景下，为保障我国税收权益不受侵害，本文将通过案例分析的方式引出当前传统国际税收规则下应对跨境特许权使用费征税的不足并借鉴国际经验，为保证我国税收权益完整性提供应对数字经济背景下跨境特许权使用费征税问题的策略。

首先，本文从理论角度出发，对于数字经济与特许权使用费定义及相关理论做出明确的规定。其次，通过案例分析的形式展示G跨国公司在印度境内关于跨境特许权使用费的认定所引起的争议、案例处理结果及相关启示。总结出当前数字经济下跨境特许权使用费征税问题主要表现在跨境特许权使用费定性不明确、税收管辖权困境及税收征管困境等三个方面。再次，从国际视角出发，通过借鉴数字经济下国际组织OECD提出的“双支柱”方案以及美国、以色列、巴西等国家的经验，系统梳理相关的税收管理实践，为解决我国跨境特许权使用费的征税困境总结经验启示。最后，结合对于国际经验的探索，得出我国应对该难题的具体措施，第一，完善我国相关税收法律制度；第二，完善税收管辖权的划分规则；第三，加强跨境特许权使用费的税收征管。

In recent years, the rapid development of the digital economy has provided new impetus for the overall growth of China's economy. Under the digital economy, products and services among enterprises can be traded without any entities. The intangible and virtualized nature of the digital economy has impacted traditional business models. The digital economy has spawned new business models such as cloud computing, e-commerce, and 3D printing technology. In this model, intangible assets have become the main trading object, making cross-border royalty taxation one of the difficult issues. At the same time, the impact of the development of the digital economy on China's business model has challenged traditional cross-border royalty taxation rules, leading to erosion of the tax base of the source country. That is, in the current context, there are significant shortcomings in responding to cross-border royalty taxation issues based on traditional international tax rules.

 From the perspective of China's current taxation rules for cross-border royalties, China takes the principle of tax sharing and the principle of permanent establishment as the main priority principles, advocating that income is only taxed in the resident country, and that it only enjoys the right to tax when recognized as a permanent establishment. Under this principle, it is easy to confuse income from cross-border royalties with business profits and labor income. However, the development of the digital economy has weakened the boundaries between fixed entities and their income, resulting in changes in the economic correlation factors of the source of income. In this context, in order to protect China's tax rights and interests from infringement, this article will draw on the shortcomings of the current traditional international tax rules in dealing with cross-border royalty taxation through case analysis, and draw on international experience to provide strategies for ensuring the integrity of China's tax rights and interests in the context of a digital economy.

Firstly, from a theoretical perspective, this article makes clear provisions on the definition and related theories of the digital economy and royalties. Secondly, through case analysis, the disputes caused by the determination of cross-border royalties by G multinational companies in India, the results of case handling, and relevant implications are displayed. It is summarized that the current issues of cross-border royalty taxation in the digital economy are mainly manifested in three aspects: the unclear nature of cross-border royalty, the dilemma of tax jurisdiction, and the dilemma of tax collection and management. Thirdly, from an international perspective, by drawing on the "dual pillar" scheme proposed by the international organization OECD under the digital economy and the experiences of the United States, Israel, Brazil, and other countries, systematically comb relevant tax management practices, and summarize experience and inspiration for solving the tax difficulties of cross-border royalties in China. Finally, based on the exploration of international experience, specific measures are proposed to address this problem in China. First, improve the relevant tax legal system in China; Secondly, improve the division rules of tax jurisdiction; Third, strengthen the tax collection and management of cross-border royalties.