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欧委会将于明年初提议对数字经济征税

2017-09-23 00:21:58   新华网

新华社布鲁塞尔9月22日电(记者帅蓉)随着经济数字化转型加快,欧盟政策制定者正努力寻找新的征税方法,对在欧盟内不存在“实体”的数字化企业进行“公平有效”征税,以确保公平和可持续的竞争环境。

欧盟委员会在21日发布的一份报告中指出,该委员会将在明年春季之前提出对数字经济进行征税的立法提案。

欧委会指出,重点是推动国际税收规则的根本改革。目前的国际税收规则最初是为“实体”企业设计的,已经过时且不再适应现在的商业环境,因为现代企业严重依赖难以估值的无形资产、数据和自动化手段,这促进了无“实体”存在情况下的跨境在线交易。一些企业充分利用了欧盟国家的基础设施和法治机构,却不能被视为征税的对象,这种行为有损公平竞争的商业环境。

因此,欧盟面临需要对数字经济进行公平合理征税的挑战。欧委会认为这个日益增长的挑战目前没有被很好地解决,主要是由于国际社会缺少共识以及挑战本身所具有的多层面特征。

欧委会在报告中指出,随着全球化加剧和涉足数字化的领域越来越多,这种税收状态将不可持续,不加以妥善解决将引发一系列社会问题,不仅造成不公平的企业竞争环境,还将导致税收减少、政府公共支出减少,影响社会公平,最终将影响欧盟整体竞争力。

报告还指出,欧委会可能考虑短期解决方案,面向企业基于互联网活动所产生的未纳税以及纳税不充分的所有收入进行征收,但仍需进一步研究。

16日,欧盟成员国财政部长们在爱沙尼亚首都塔林举行的非正式会晤中表示,应制定数字经济税收政策。

根据欧盟议程,9月29日,欧盟领导人将在塔林召开数字峰会,寻求成员国在税收改革方面的共识,并探讨欧盟2025年之前的数字化未来。

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