用户价值与数字税立法的逻辑
张牧君用户价值与数字税立法的逻辑
User Value and the Logic of Digital Tax Legislation
期刊名称：《法学研究》
期刊年份：
作者：张牧君
单位：
中文关键词：用户价值;数字税;数字服务税;双支柱;“金额A”规则
英文关键词：user value; digital tax; digital services tax; Two Pillars; rule of Amount A
中文摘要：
在数字商业模式中，跨国经营者通过用户对免费数字商品或服务的消费占有了用户价值，但没有通过纳税实体取得货币价值，这突破了传统所得税法的规范逻辑，使得国家无法依托所得税法对用户价值征税。用户价值不只是用户数据的价值或用户忠诚的价值，用户所在国可以将其规定为用户加入用户网络的价值或用户数字劳动的价值，主张经营者的收入由本国用户创造，以数字商业模式中的付费交易总额为税基进行数字税立法。为了减少国家之间的规范冲突，追求最低限度共识，OECD放弃对用户价值定性，转而采取定量规则，将部分剩余利润拟制为用户价值。我国根据“支柱一”方案的逻辑进行数字税立法时，需要制定法人合并计税规则、境外交易视同境内发生规则、剩余利润计算规则以及对境外交易进行税收征管的规则等。同时，应当认识到“支柱一”方案定量逻辑的缺陷，明确市场、市场价值等与用户之间的联系，促使数字税立法回归对用户价值的定性规范。
英文摘要：
In digital business models, multinational operators occupy user values through users' consumption of free digital goods and services, but do not acquire monetary value through a tax entity. This is a breach of normative logic of the traditional income tax law, making it impossible for jurisdictions to tax user values by relying on income tax laws. User value is not just the value of users' data or users' loyalty. User-located jurisdictions could prescribe user value as the value of users' participation in user networks, or the value of user digital labor, and therefore claim all the revenues of an operator to be created by users and make digital tax law using the total amount of digital transaction as the tax base. In order to reduce norm conflicts and reach a minimum consensus between countries, the OECD has abandoned the practice of characterizing user value and employed quantitative rules instead. In carrying out digital tax legislation according to the logic of "Pillar One", China needs to make such new rules as legal entity consolidated tax rules, rules on treating overseas transactions as domestic transactions, residual profit calculation rules, and tax administrative rules governing overseas transactions. Meanwhile, we should be aware of the weakness of the quantitative logic of "Pillar One", make clear the relationship among market, market value and users, and try to push digital tax legislation back to qualitative rules of user value.
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