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BEPS - Frequently Asked Questions/BEPS常见问题解答(二) Action 1 - Address the tax challenges of the digital economy/《关于数字经济面临的税收挑战的报告》（第1项行动计划）相关问题解答 序号 | BEPS - Frequently Asked Questions | BEPS常见问题解答 | 6 | How will this report address tax avoidance by digital companies? The report provides a detailed analysis of the digital economy, its business models, and its key features. There is now agreement that, because information and communication technology has spread across the economy, it is not possible to “ring fence” the digital economy for special tax treatment. There is also agreement that while the digital economy does not create unique BEPS issues, some of its features exacerbate existing issues. The report identifies these key features so that the work under the rest of the Action Plan can address them effectively. In the context of VAT, the report concludes that VAT collection in the business-to-consumer context urgently needs to be addressed, and work in this area will be completed by the end of 2015. This work will realign taxation of the digital economy with economic activities and value creation. | 该报告针对数字经济避税问题提出了哪些应对措施？ 该报告详尽地分析了数字经济及其商业模式和主要特征。该报告形成了一些共识：一是信息和通信技术对各经济行业存在广泛的渗透性，从税收角度将数字经济与其他经济隔离并划清界线十分困难，因此很难单独对数字经济制定特殊的税收政策；二是虽然数字经济本身不会产生独特的BEPS问题，然而其一些关键特征将会加剧BEPS产生的风险。为解决数字经济带来的BEPS问题，该报告对数字经济的主要特征进行了深度分析，为其他行动计划采取更具针对性的应对措施提供了参考。 就增值税而言，报告认为商家对客户（B2C）的增值税征收问题亟需解决，此项工作拟于2015年底完成。此项工作将对数字经济的征税活动进行调整，使其与经济活动和价值创造相匹配。 | 7 | What types of new business models does the report analyse? The report examines a number of new business models, as well as old business models that have changed in scale because of the digital revolution, including e-commerce, payment services, app stores, cloud computing, high frequency trading, participative network platforms and online advertising. The report also contains an examination of the tax structures that these business models allow (Annex 2). | 该报告分析了哪些新型商业模式？ 该报告分析了多种新型商业模式，以及因数字革命（包括各种电子商务、在线支付服务、各类应用软件商店、云计算、高频交易、参与性网络平台和在线广告等）导致规模急剧扩张的一些传统商业模式。该报告也审视了这些商业模式中常见的一些税务筹划架构（请参阅《关于数字经济面临的税收挑战的报告》的附录二）。 | 8 | Do we need more fundamental changes to the international tax system to deal with the digital economy? The report recognises that the changes brought about by the digital economy raise systemic challenges regarding the ability of the current international tax framework to ensure that profits are taxed where economic activities occur and where value is created. The report discusses a number of potential options to address these challenges and concludes that more technical work needs to be done to develop those options. In addition, the fact that the other work to address BEPS is ongoing makes it difficult to evaluate both the extent of these systemic challenges and the impact of the potential options to address them. The impact of that other work will be evaluated during 2015, and the evaluation of options will be completed by the end of the project in 2015. | 应对数字经济挑战，是否需要对国际税收体系做出根本性改变？ 该报告指出，数字经济带来的变化已经给国际税收体系带来了系统性的挑战，即现行国际税收框架不能确保纳税地点与经济活动发生地及价值创造地相匹配。报告探讨了应对数字经济挑战的多种备选方案，并强调这些方案有待进一步完善。另外，其他解决BEPS问题的工作尚未完成，使得评估系统性挑战的严峻程度和解决方案的可能影响较为困难。评估其他工作的影响将在2015年进行，评估各种解决方案的影响将于2015年项目结束时完成。
| 9 | Is the report proposing a virtual permanent establishment? Why? The report is not recommending the adoption of a virtual permanent establishment standard. The report does outline potential options to address the broader tax challenges of the digital economy including a new threshold for taxation based on a Significant Digital Presence. Under such a proposal, an enterprise engaged in a ‘fully dematerialised digital activities’ could be deemed to have a taxable presence in a country if it maintained a ‘significant digital presence’. The report recognises that further work needs to be done to explore these options, particularly in relation to their technical details, and in light of the Action Plan as a whole. The Task Force on the Digital Economy will continue to work on the options in order to flesh them out, provide more detail and evaluate them according to an agreed framework. For further information, please read the report Addressing the Tax Challenges of the Digital Economy. | 该报告是否提出了虚拟常设机构的建议？ 该报告虽然不提倡使用虚拟常设机构标准，但提出了一系列应对数字经济带来的广泛挑战的备选方案，包括基于市场“显著数字化存在”这一概念的新的联结度（nexus）判定原则。照此提议，从事“完全非实体的数字化经营”的公司，如保持“显著数字化存在”，则可能会被认定为在一国构成应税活动。报告指出上述措施还需结合整体行动计划予以改进，尤其是技术细节。数字经济工作组将继续充实完善方案措施，补充更多的细节并根据已认可的框架进行评估。 如需获得更多信息，请在线阅读《关于数字经济面临的税收挑战的报告》，网址为：www.oecd.org/tax/beps-2014-deliverables.htm
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（英文来源于OECD官网，中文翻译来源于国家税务总局网站，第一部分1-5、第二、三部分由刘洋翻译，第一部分6-26由王明方翻译，第一部分27-39由毛杰翻译，第四部分由梁若莲翻译，全部内容由湖南国税何振华、王婷婷校对。）
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