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    法國計劃對互聯網巨頭征收"數字稅 [復制鏈接]

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    樓主  發表于: 07-03

    法國參議院日前投票通過向大型互聯網企業征收數字稅的法律草案。根據該草案,自2019年1月1日起,谷歌、亞馬遜、臉書等30余家全球數字業務營業收入不低于7.5億歐元,同時在法國營業收入超過2500萬歐元的互聯網企業將被征收相當于其在法國營業額3%的數字稅。
    法國經濟與財政部長勒梅爾表示,征收數字稅是法國發出的一個強烈信號,即法國追求財政公平。2018年3月,歐盟委員會提議歐盟各國統一對互聯網巨頭按其營業額的3%征稅,以打擊這些企業利用歐盟稅法漏洞將利潤轉移至低稅率國家。法德英等國對此全力支持并積極游說,但遭到丹麥、芬蘭、愛爾蘭、瑞典等國的抵制。這些國家由于企業稅率較低而吸引大量國際互聯網企業向其轉移利潤。相關議案在歐盟財長會上被否決。
    鑒于難以推動形成歐盟共同立場,法國轉而推動國內立法,并希望以此為杠桿,推動在經濟合作與發展組織內形成統一的法律文本。勒梅爾表示,一旦經合組織就征收數字稅問題達成共識,法國將立即廢除國內法。
    法國數字媒體《發展論壇》指出,全球大型互聯網企業借助稅基轉移以及其市場強勢地位,不僅使歐洲本土企業在競爭中處于劣勢,更對歐洲的稅收利益造成嚴重損害。據測算,國際互聯網巨頭在法國納稅總額目前不足5000萬歐元。法案實施后,法國政府2019年數字稅的稅收收入預計為4億歐元,到2022年這一數字將達到6.5億歐元。
    目前,法國國內針對該議案仍有不少分歧。如法國共和黨一些議員提出,該法案缺乏國際稅收原則和歐盟條約支持,根據營業額而非盈利征稅可能對法國互聯網企業發展造成負面影響。
    出于對稅法可能加重本國互聯網企業負擔的擔憂,參議院通過的這份草案有效期為4年。按照立法程序,參議院將同國民議會組成聯合委員會,就法案具體條文再次進行審核商議,達成一致后出正式法律。


    免責聲明:本文來自騰訊新聞客戶端自媒體,不代表昆山論壇的觀點和立場。
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