Regulation of Digital Economy Development
为有效回应数字经济对于税收中性、税收公平等层面新的课税要求,经济合作与发展组织(OECD)将应对数字经济的税收挑战列入其所发布的《应对税基侵蚀与利润转移的行动计划》(Base Erosion and Profit Shifting,BEPS),并将其作
User Participa⁃为首要项目,主要通过用户参与( tion)、营销型无形资产(Marketing Intangibles)以及显著经济存在(Significant Economic Presence)三种方案解决征税权分配的问题。OECD
表示已组织120
余个国家进行磋商,期望制定新的应对数字经济的国际税收规则。不宁唯是,奥地利、法国、匈牙利、意大利、土耳其、英国、印度等国家也已着眼于国内税制进行了数字税、均衡税等特殊设置。
全球化、数字化背景下,税收征管逻辑及整体税收规则的重构不能脱离多边协商合作。作为负责任的发展中大国,中国需要积极参与国际税制改革,表达利益诉求并提升话语权。着眼于世界经济变革史,税收制度的首要价值即在于对经济模式的转变给予支持性回应。数字税等单边强制性征税权配置不仅容易违背税收公平、中性等原则,亦可能连锁引发税收报复性措施并殃及其本国的初创公司和数字生态系统,甚至窒碍人类社会创新发展及技术进步。
*李蕊系中国政法大学地方财政金融与农村法治研究中心主任、教授、博士生导师,中国法学会财税法学研究会常务理事。
六、结语
中共中央《关于制定国民经济和社会发展第十四个五年规划和二〇三五年远景目标的建议》对发展数字经济明确提出推进数字产业化和产业数字化、建立数据资源产权与交易流通基础制度、加强个人信息保护、积极参与国际规则制定等要求。法律规制的建立与完善是保障实现上述目标的必然环节。虽然现有法律制度在数字经济背景下显示出一定的不足之处,但当前不论在国家立法层面还是学术研讨层面,都已经对涉及的关键问题进行了精准研判,并对如何解决问题进行了有益探索。我们有理由相信,数字经济法律规制将会日益完善,为推动我国经济高质量发展提供更有力的保障。
责任编辑:林英泽
(Law School,Beijing Wuzi University,Beijing 101149,China)
Abstract:The high-quality development of China’s digital economy industry needs legal protection. Facing the new format of the digital economy,it is necessary to realize the transition from regulatory thinking to prudent and inclusive thinking at the level of regulatory and legislative concepts. It is also necessary to achieve the balance between development and compliance, competition and innovation,efficiency and fairness,and safety and openness. In response to new problems in the process of industry digitization,we should respond from multiple levels such as online platform governance,anti-monopoly,and financial securities supervision. In order to regulate the circulation of data elements in digital economy,it is necessary to clarify the new property attributes of data,strengthen the construction of data right confirmation systems,and explore the establishment of data ownership rules from the perspective of utilization. To encourage and standardize the data transaction system,build a data transaction market,and adopt a centralized bidding mechanism and a joint voting mechanism for data flow to avoid data monopoly is also of great importance. In order to realize the protection of personal information in digital economy,it is necessary to comprehensively strengthen the law,administrative supervision,technical protection and industry self-discipline. A personal information protection system with the“Personal Information Protection Law”as the core framework should be established.On the basis of the existing draft legislation,higher- strength punishment rules and class action clauses in the field of personal information infringement should also be added. In order to cope with the international development of the digital economy and related regulations in international field,China must attach importance to multilateral consultations and cooperation,express interest demands and increase power of discourse. Furthermore,a macro-supervision system that focuses on security protection and takes into account data liquidity on the supervision of cross- border data flow should be established,and data localization requirements should also be reasonably responded.
Key words:digital economy;regulation;data circulation;high-quality development
2019
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