跨境数字经济下常设机构规则研究

Research on Permanent Institution Rules in Cross-Border Digital Economy

摘要: 数字经济兴起与新商业模式涌入使国际税收成为讨论的焦点，传统常设机构规则面临各式各样的挑战。为应对跨境数字经济常设机构面临的挑战，2015年BESP第七项行动计划探讨了如何防止人为规避常设机构，但各国针对数字经济税收采取的措施各有不同，数字经济下的税收体系难以建立。中国作为数字经济大国，应紧密关注和尽早完善数字经济税收征管体系，在国际税收中抓住话语权。本文从传统常设机构面临的挑战影响入手，借助实践案例分析，提出数字经济下适应我国的常设机构规则重塑建议。

Abstract: The rise of the digital economy and the influx of new business models have made international taxation a focus of discussion, and the traditional standing institution rules face various challenges. In order to address the challenges faced by cross-border permanent institutions in the digital economy, the seventh Action Plan of BESP 2015 explores how to prevent human circumvention of permanent institutions. However, the measures adopted by different countries for the digital economy tax are different, and it is difficult to establish a tax system under the digital economy. As a big digital economy country, China should pay close attention to and improve the tax collection and management system of digital economy as soon as possible, so as to seize the right to speak in the international tax. This paper starts with the challenges faced by traditional permanent institutions, and with the help of practical case analysis, puts forward some suggestions on how to reshape the rules of permanent institutions adapted to China under the digital economy.