發(fā)布時(shí)間：2018-04-21 09:46

  本文選題：數(shù)字價(jià)值 + 國(guó)際稅收管轄權(quán)��； 參考：《稅務(wù)研究》2017年12期

【摘要】：數(shù)字經(jīng)濟(jì)沖擊著傳統(tǒng)的國(guó)際稅收管轄權(quán)劃分規(guī)則。本文引入數(shù)字價(jià)值的概念以應(yīng)對(duì)新的國(guó)際稅收挑戰(zhàn)。通過(guò)對(duì)數(shù)字價(jià)值的屬性進(jìn)行分析,能夠?qū)⑦@一新的生產(chǎn)要素嵌入價(jià)值創(chuàng)造之中,不僅形成直接的數(shù)據(jù)價(jià)值,還通過(guò)數(shù)字技術(shù)與其他要素相結(jié)合形成復(fù)合價(jià)值。數(shù)字價(jià)值還表現(xiàn)在市場(chǎng)的價(jià)值實(shí)現(xiàn)過(guò)程之中。一些國(guó)家所特有的市場(chǎng)溢價(jià)、選址節(jié)約等地域性優(yōu)勢(shì)在數(shù)字經(jīng)濟(jì)背景下將得以放大。重視數(shù)字價(jià)值并肯定其在價(jià)值創(chuàng)造和實(shí)現(xiàn)過(guò)程中的作用,是合理劃分國(guó)際稅收管轄權(quán)的前提和基礎(chǔ)。
[Abstract]:The digital economy impacts the traditional rules of international tax jurisdiction. This paper introduces the concept of digital value to meet the new international tax challenge. By analyzing the attributes of digital value, this new factor of production can be embedded in value creation, which not only forms direct data value, but also combines digital technology with other elements to form composite value. Digital value is also reflected in the market value realization process. Some countries' unique market premium, location saving and other regional advantages will be amplified in the context of the digital economy. Paying attention to digital value and affirming its role in the process of value creation and realization is the premise and foundation of rational division of international tax jurisdiction.
【作者單位】： 中國(guó)社會(huì)科學(xué)院研究生院;中國(guó)稅務(wù)雜志社;
【基金】：2015年國(guó)家社會(huì)科學(xué)基金項(xiàng)目“數(shù)字經(jīng)濟(jì)時(shí)代國(guó)際稅收管轄權(quán)劃分規(guī)則之重構(gòu)研究”(項(xiàng)目批準(zhǔn)號(hào):15BFX197)的階段性成果
【分類號(hào)】：F49;F812.42

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