Reconstruction of international tax rules in the era of digital economy: challenges, opportunities and countermeasures
数字经济时代国际税收规则重构：挑战、机遇与应对策略

摘要

在数字经济时代背景下，传统的国际税收规则面临着前所未有的挑战。本文旨在探讨数字经济下的国际税收规则重构对于国家税收体系带来的影响，分析其涉及的问题与复杂性，并提出相应的应对策略。文章首先梳理了数字经济的特点，诸如价值创造地位的不明确、用户参与贡献的价值难以量化、数字产品跨境交付的灵活性等，指出了这些新现象对现有国际税收体系的挑战。紧接着，探讨了数字经济对于国际税收原则、税源归属、避税等问题的影响，以及OECD及其它国际组织在税务领域的最新动态和提议。进一步地，文章分析了在数字经济时代下，税收规则重构的机遇，包括促进税基侵蚀和利润转移（BEPS）行动计划的实现、推动税收透明度和信息交换的国际合作，以及刺激税收体系的现代化与创新。最后，文章提出了一系列应对策略，如强化国际税务合作的法律框架、制定针对数字经济的特定税收政策、加强全球税务治理体系的协调性等。这些策略旨在构建起一个更加公平、合理的国际税收体系，为国际社会应对数字经济快速发展带来的税收挑战提供有力的政策支持和实践指导。

Abstract

Under the background of digital economy, the traditional international tax rules are facing unprecedented challenges. The purpose of this paper is to explore the impact of the reconstruction of international tax rules on the national tax system under the digital economy, analyze the problems and complexity involved, and put forward corresponding countermeasures. Firstly, this paper combs the characteristics of digital economy, such as the ambiguity of value creation status, the difficulty in quantifying the value contributed by users, and the flexibility of cross-border delivery of digital products, and points out the challenges these new phenomena pose to the existing international tax system. Then, it discusses the influence of digital economy on international tax principles, tax source attribution, tax avoidance and other issues, as well as the latest developments and proposals of OECD and other international organizations in the tax field. Furthermore, the article analyzes the opportunities for restructuring tax rules in the era of digital economy, including promoting the implementation of BEPS action plan, promoting international cooperation in tax transparency and information exchange, and stimulating the modernization and innovation of tax system. Finally, the article puts forward a series of countermeasures, such as strengthening the legal framework of international tax cooperation, formulating specific tax policies for digital economy, and strengthening the coordination of global tax governance system. These strategies aim to build a fairer and more reasonable international tax system and provide strong policy support and practical guidance for the international community to deal with the tax challenges brought about by the rapid development of digital economy.