财税与公共管理学院知识库

数字技术不断发展使得世界经济模式加速变革，不依托实体产业的数字经济 应运而生，成为推动经济发展的新引擎，一批开展跨国经营活动的互联网企业迅 速崛起。然而，因互联网企业不依托实体产业，通过网络虚拟媒介开展业务，一 方面不受原有的税收管辖权原则限制，产生了大量税基侵蚀和国际避逃税问题， 造成了国家间税收分配不均，另一方面互联网企业在利润来源国的社会责任难以 计量，创造的如就业、基础设施建设等社会价值与其收益产生错配。 为解决跨国互联网企业带来的一系列国际税收问题，世界各国出台了许多数 字服务税相关政策法规，本文选取典型国家与国际组织进行政策梳理与效应评 析，研究分析以法国、印度等为代表的国家及 OECD 与联合国对数字服务税的 法律与税制设置，详细介绍单边及多边数字服务税法案，并从税制本身、实施动 机、实施效应、优势与不足对比等方面，对单边及多边数字税法案进行评价。国 际上各国对于数字服务税的研究和实践由来已久，根据数字服务税的实践情况来 看，无论是法国、印度等国家还是 OECD 与联合国，在数字服务税的规则制定 上态度是审慎的，对其税率、征税范围和起征点的制定也经历了多次的修改和讨 论。 为更深入的探讨数字服务税开征对跨境互联网企业的影响，本文采取案例分 析的研究方法，针对法国对 G 公司开征数字服务税展开案例分析，梳理 G 公司 的基本情况、经营模式和税收情况，分析法国开征数字服务税对 G 公司的影响 以及 G 公司的应对策略，通过对双方博弈的梳理与分析，以期为我国跨境互联 网企业更好地应对数字服务税提供经验借鉴，进而减轻我国企业在国际市场的税 收风险，提振企业经营活力，更好地契合我国―走出去‖的政策方针。

The continuous development of digital technology has accelerated the transformation of the world economic model, and the digital economy, which does not rely on the real industry, has emerged as the times require, becoming a new engine to promote economic development, and a number of Internet companies carrying out transnational business activities have risen rapidly. However, because Internet enterprises do not rely on the real industry and conduct business through online virtual media, on the one hand, they are not restricted by the original principle of tax jurisdiction, resulting in a large number of tax base erosion and international tax evasion problems, resulting in uneven tax distribution between countries, and on the other hand, it is difficult to measure the social responsibility of Internet enterprises in the source country of profits, and the social value created such as employment and infrastructure construction is mismatched with their income. In order to solve a series of international tax problems brought about by multinational Internet enterprises, many policies and regulations related to digital service tax have been issued by countries around the world, this paper selects typical countries and international organizations to sort out the policies and evaluate the effects, studies and analyzes the laws and tax systems of countries represented by France, India, etc., theOECD and the United Nations, introduces the unilateral and multilateral digital service tax bills in detail, the advantages and disadvantages, etc. Evaluation of unilateral and multilateral digital tax bills. According to the practice of digital service tax, whether it is France, India and other countries, as well as the OECD and the United Nations, they are cautious in formulating the rules of digital service tax, and the formulation of its tax rate, tax scope and threshold has also undergone many revisions and discussions.In order to further explore the impact of the introduction of digital service tax on cross-border Internet enterprises, this paper adopts the research method of case analysis, conducts a case study on the imposition of digital service tax on company G in France, analyzes the impact of the introduction of digital service tax in France on company G and the coping strategy of company G, and analyzes the game between the two sides, in order to provide experience for China's cross-border Internet enterprises to better deal with digital service tax. In addition, it will reduce the tax risk of Chinese enterprises in the international market, boost the vitality of enterprise operation, and better conform to China's policy of "going out".