数字服务税对我国“走出去”企业的影响以及应对政策
The Impact of Digital Service Tax on My Country’s “Going Out” Enterprises and Countermeasures

数字技术的持续发展正在改变人们生活的方方面面。与此同时，数字经济带来的税收问题也受到国际社会的高度关注。为了填补数字化背景下的税收漏洞，许多国家纷纷实施数字服务税。而如今，越来越多的国家开始加入征收数字服务税的行列，学术界也正在关注这一全新的政策工具，并开始寻找理论上合理的解释。然而，国际共识的达成仍是未知的一个问题，各国单方面征收的数字服务税仍然存在争议。本文中，我们将以阿里巴巴集团为例，分析数字服务税对中国企业“走出去”可能产生的影响以及应对政策。
The continuous development of digital technologies is changing every aspect of people’s lives. At the same time, the tax issues brought about by the digital economy have also attracted great attention from the international community. To fill tax loopholes in the digital context, many countries have implemented digital services tax. Today, more and more countries are beginning to join the ranks of the collection of digital services tax, and the academic community is also paying attention to this brand-new policy tool and beginning to look for a theoretically reasonable explanation. However, international consensus is still an unknown issue, and the digital service tax unilaterally levied by various countries is still controversial. As a major economic country, China should face up to the disputes, actively reform and improve the domestic tax system, and create a suitable tax environment for the development of the domestic digital economy when the development prospects of the digital service tax are unknown. In this article, we will take Alibaba Group as an example to analyze the possible impact of the digital service tax on Chinese companies’ “going out” and the corresponding policies.