首页|平台类型化的反垄断数字税法规则构造

平台类型化的反垄断数字税法规则构造

扫码查看
原文链接
  • NETL
  • NSTL
  • 万方数据
全球平台经济垄断与利益分配矛盾加深,驱动型构反垄断数字税法的中国方案,这既关涉中国掌握数字财富分配的国际主动权,也牵涉国内平台竞争生态的体系循环力.缘于中国税收主体结构差异性,平台利润分配垄断性,需形成基于市场占有率要素类型化与数字税定性定量要件双轮立法的平台数字税法:搭建超级平台总额数字税—次级平台净利数字税,积极推进数字价值链上促进公平竞争的税收立法;针对跨国平台构建"平台年收入+数字交易量+终端用户数"的资本利润核定规则,以及确定"价值来源国—数字市场国—利润归属国"的数字税权配置规则,最终促进平台在量能课税、公平竞争与聚合创新中动态平衡.
The evolving tension between global platform monopolies and equitable wealth distribution has prompted the creation of China's anti-monopoly digital tax legislation.This initiative not only reflects China's assertiveness in shaping inter-national digital wealth distribution but also addresses the internal dynamics of platform competition.Given the nuances of Chi-na's tax landscape and the monopolistic tendencies in platform profit allocation,there's a need for nuanced legislation.This in-volves establishing a platform-centric digital tax framework that considers market share factors and specific criteria for digital taxation.This approach advocates for a dual-tiered taxation system:instituting a super-platform total digital tax and a sub-platform net profit digital tax.Furthermore,it calls for proactive tax laws that foster fair competition along the digital value chain.Additionally,it proposes rules for assessing capital profits for multinational platforms,incorporating metrics like plat-form annual revenue,digital transaction volume,and end-user count.Moreover,it suggests digital tax allocation guidelines based on the country of value creation,the digital market,and profit attribution.Ultimately,these measures aim to maintain a dynamic equilibrium among platforms concerning taxation,fair competition,and collaborative innovation.

Anti-Monopoly Digital Tax RegulationsSuper-Platform Total Digital TaxSub-Platform net Profit Digital TaxGlobal Digital Value Chain

税梦娇

展开 >

四川大学法学院

反垄断数字税法 超级平台总额数字税 次级平台净利数字税 全球数字价值链

司法部法治建设与法学理论部级项目国家高校"双一流"资金支持四川大学专职博士后研发基金

22SFB5055skbsh2022-06

2024

10.13415/j.cnki.fxpl.2024.04.014

法学评论
武汉大学

法学评论

CSTPCDCSSCICHSSCD北大核心
影响因子：2.308
ISSN：1004-1303
年,卷(期)：2024.42(4)
  • 22