| 摘要: |
| 数字经济及其商业模式冲击传统税收制度，加剧征税权分配矛盾及税基侵蚀和利润转移问题。作为重塑国际税收秩序的核心框架，OECD“双支柱”方案通过重构征税权分配机制、建立全球最低税制度，深刻影响跨国数字企业课税逻辑。鉴于信息基础设施兼具物质载体与数字技术双重属性，作为数字常设机构的典型形态，其应当纳入数字企业课税规则体系。为发挥信息基础设施对数字企业课税规则完善的驱动作用： 其一，依托其确立联结度与收入来源地规则以维护税收主权，完善特别纳税调整规则强化反避税；其二，应对全球最低税引发的竞争格局变革，短期内引入合格国内最低补足税，长期应实施税收优惠政策分类评估与动态调整；其三，推动税收征管数字化转型与国际税务合作，提升征管效率并降低遵从成本，共同构建包容性国际税收治理体系。 |
| 关键词: “双支柱”方案 数字企业 信息基础设施 征税权 税基侵蚀和利润转移 |
| DOI： |
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| 基金项目:2021年度教育部人文社会科学研究青年基金项目“数字税立法路径选择与制度构建研究”（项目编号： 21YJC820032） |
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| Reflections and Improvements on Taxation Rules for Digital Enterprises under the OECDs Two Pillar Solution： A Perspective from Information Infrastructure |
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Qiao Bojuan
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| Abstract: |
| The digital economy and its business models have disrupted traditional tax systems, and raised conflicts over tax jurisdiction allocation and issues related to Base Erosion and Profit Shifting （BEPS）. As the core framework for reshaping the international tax order, the OECD's Two-Pillar Solution profoundly influences the taxation logic for multinational digital enterprises by restructuring the mechanism for allocating taxing rights and establishing a global minimum tax regime. Given that information infrastructure possesses both physical and digital technological attributes, it should be incorporated into the digital enterprise taxation rule system as a typical form of digital permanent establishment. In order to leverage the role of information infrastructure in driving the improvement of digital enterprise taxation rules, it is firstly proposed to establish nexus and source of income rules to safeguard tax sovereignty, and to enhance special tax adjustment rules to strengthen anti-tax avoidance measures. Secondly, in response to the changes in the competitive landscape triggered by the global minimum tax, it is better to introduce the Qualified Domestic Minimum Top-up Tax （QDMTT） in the short term, and to implement a classified assessment and dynamic adjustment of tax incentive policies in the long term. Thirdly, it is feasible to promote the digital transformation of tax administration and international tax cooperation to enhance administrative efficiency and reduce compliance costs, thereby jointly building an inclusive international tax governance system. |
| Key words: Two-Pillar Solution, Digital Enterprises, Information Infrastructure, Taxing Rights, Base Erosion and Profit Shifting |
