数字税国际实践及中国因应

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中图分类号：G645 文献标识码：A 文章编号：1004-0714（2026）02-0047-05

International PracticeofDigital Taxationand China'sResponse

WUYuhua （ZhejiangDongfangPolytechnic，325ooo，Wenzhou，Zhejiang，China）

Abstract：Therapiddevelopment ofthedigitaleconomy hashada hugeimpact ontaxjurisdiction，tax fairness，and other aspects，triggering exploration oftax jurisdiction and revision of tax rules in countries around the world，and haslaunched multidimensional reforms.Atthe international level，the criteria for identifying permanent establishments have beenrevised，the“significant economicpresence”linkagerule has beenintroduced，anda global minimum tax has been set.At the nationallevel，there are 36 countries or regions worldwide that havelegislatedtolevy digital service taxes or similar taxes，all based on theincome generated bylocal users usingdigital services.The taxationscopeis concentrated in the three core businessareas of online advertising，user data sales，and digital intermediary platform commissions，with tax rates generally ranging from 2% to 7.5% .As far as China is concerned，it is not suitable to rashly levy a digitaltaxat present.Instead，we should supportamultilateral coordinationpathand systematicallyrespond from three dimensions： improving domestic systems，participating in international rules，and enhanc ingtaxcollectionandmanagement capabilities.Weshould buildadigital economy tax reform paththatis "adapted to the digital economy，connectswithinternational rules，and safeguards national interests". Kevwords：Diaital Tax：the“Dual Pillar"Plan： Permanent Establishment： Sianificant Economic Presence

党的十八大以来，我国数字经济实现跨越式发展，根据中国信息通信研究院数据，2012年我国数字经济规模仅为11.2万亿元，至2023年已突破53.9万亿元，较2012年增长 381.25% ，总量仅次于美国稳居世界第二，占2023年GDP的 42.8% ，已成为驱动经济高质量发展的核心引擎。（剩余9441字）