| 全球数字服务税发展态势与应对策略研究 |
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| 引用本文：苗 龙1 ，郑学党2.全球数字服务税发展态势与应对策略研究[J].财经理论与实践,2021,(2):90-97 |
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| 中文摘要:面对数字经济时代国际税收治理竞争格局加快重塑，中国作为数字经济生产大国、消费大国和输出大国，不能甘做全球数字经济税收权益争夺之战的旁观者，需从建立公平、合理、有效的国际税收新秩序高度，做好应对外部税收环境变化的思想准备和工作储备。立足长远大势把握当前形势，兼顾短期应对和中长期发展，不仅要积极参与数字税国际规则和标准制定，提前筹划应对单边数字税措施方案，还要不断完善国内数字经济税收征管法律法规，依托数字技术领先优势提升税收征管水平。 |
| 中文关键词:数字经济 数字服务税 OECD 欧盟 应对策略 |
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| Research on the Development Trend and Countermeasures of Global Digital Service Tax |
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| Abstract:Facing the accelerated reshaping of the international tax governance competition in the era of digital economy, China, as a major producer, consumer and exporter of digital economy, cannot be a bystander in the battle for tax rights and interests in the global digital economy, and needs to be prepared to cope with the changes in the external tax environment from the perspective of establishing a fair, reasonable and effective new international tax order. It is important to grasp the current situation based on the long-term situation, take into account the short-term response and medium- and long-term development. We should not only actively participate in the formulation of international rules and standards for digital taxation and plan in advance to deal with unilateral digital taxation measures, but also continuously improve the domestic laws and regulations on taxation and administration of the digital economy, and improve the level of taxation and administration by relying on the leading edge of digital technology. |
| keywords:digital economy digital service tax OECD European Union countermeasures |
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