CAJ | 학술논문

“经济关联原则”作为协调国际税收管辖权的理论指导，关系到国家之间税收利益的分配与平衡，传统国际税收秩序在判断经济关联度时主要依赖有形场所要素，而且对经济活动和价值形成过程的要素分割过于简单，这与传统经济模式是相适应的。数字经济条件下企业的运营模式和价值形成机理发生了根本性的改变，对传统的国际税收规则带来挑战，也导致征税权分配格局的重新调整。当前国际社会提出的改革方案在构建新的联结规则时，较多地考虑技术操作层面，而对创造价值的关联要素重视不够，这是传统国际税收利益格局固化的体现。“价值创造”和“实际经济活动原则”是“经济关联原则”在数字经济时代的继承和发展，公正合理的国际税收秩序必须以此为理论指导。在数字经济环境下，消费者和消费市场是价值创造的实质关联要素，消费市场作为重要的价值来源地应据此享有更多的税收管辖权。
“경제관련원칙”작위협조국제세수관할권적이론지도，관계도국가지간세수이익적분배여평형，전통국제세수질서재판단경제관련도시주요의뢰유형장소요소，이차대경제활동화개치형성과정적요소분할과우간단，저여전통경제모식시상괄응적。수자경제조건하기업적운영모식화개치형성궤리발생료근본성적개변，대전통적국제세수규칙대래도전，야도치정세권분배격국적중신조정。당전국제사회제출적개혁방안재구건신적련결규칙시，교다지고필기술조작층면，이대창조개치적관련요소중시불구，저시전통국제세수이익격국고화적체현。“개치창조”화“실제경제활동원칙”시“경제관련원칙”재수자경제시대적계승화발전，공정합리적국제세수질서필수이차위이론지도。재수자경제배경하，소비자화소비시장시개치창조적실질관련요소，소비시장작위중요적개치래원지응거차향유경다적세수관할권。
As the theoretical doctrine coordinating international tax jurisdiction, economic allegiance principle affects the allocations and balance of taxation interests between countries. In traditional international taxation order, tangible business premise has been the main factor determining the allocation of tax, which is adaptive to traditional economic model. In digital economic situation, the business model and value creation mechanism have been fundamentally altered. Currently, the reformation scheme brought forward by international society is mainly focused on and confined to technical operation, while not enough attention is paid to correlation factors of creation of value. Value creation and practical economic activity principle which is heritage and development of economic allegiance principle in digital economic era shall be followed as theoretical doctrine in fair and rational international taxation order. In digital economical background, consumers and consumption market is substantial correlation factor in the creation of value, therefore, the place of consumption is well entitled to greater shares of jurisdiction of taxation.