Name: 什麼是數字稅？| CNBC解釋 (What is a digital tax? | CNBC Explains)
Uploaded: 2021-01-14T08:21:47.000Z
Duration: 4 min 18 s

Do big tech companies like Apple, Amazon, Google and Facebook pay their fair share and taxes?

像是 Apple、Amazon、Google 和 Facebook 的大型科技公司真的有繳交他們應付的稅額嗎？

It's a question that governments around the world, including here in the U.K., are asking.

這是一個各國政府，包括在英國這裡，都在思考的問題。

For many, the answer is no - and the solution is a digital tax.

對很多政府來說，答案是否定的，而解決的方法是「數位稅」。

The international tax system hasn't exactly kept up with technology.

國際稅制並沒有完全地跟上科技。

Corporate taxes were designed for an era when most businesses sold physical goods in brick-and-mortar shops.

公司所得稅是在大部分企業都在實體店面銷售實質商品的時代被設計的。

It was easy to track how many products were sold and the tax generated from the sales.

追蹤商品的出售量及其產生的稅是非常簡單的。

Fast forward a few decades and sales and services have shifted online.

快轉幾個十年，銷售和服務已經轉移到線上。

Today, the five most valuable public companies in the world, Microsoft, Amazon, Apple, Alphabet and Facebook are all tech companies.

今天，全球最具價值的五大上市公司 Microsoft、Amazon、Apple、Alphabet 和 Facebook 都是科技公司。

Meanwhile, corporate tax rates around the world have steadily decreased for 20 years.

同時，全世界的公司所得稅額已經持續下降了 20 年。

Amazon, for example, paid no federal income taxes in 2018, despite bringing in a profit of more than $10 billion.

以 Amazon 來說，儘管他們在 2018 年獲利超過一百億，卻沒有支付任何聯邦所得稅。

Those figures have raised some eyebrows among lawmakers.

這些數字讓一些立法者皺起了眉頭。

President Donald Trump and Senator Bernie Sanders have criticized Amazon's tax rate saying the company has an advantage over smaller, brick-and-mortar retailers.

唐納・川普和參議院議員 Bernie Sanders 都譴責 Amazon 的稅額，認為這間公司比小型、實體零售商更具優勢。

And they're not alone in their criticism.

而他們的批評並不是單一個案。

The chorus in favor of modernizing the tax system for the digital era is growing louder around the world.

全世界支持稅制現代化以因應數位時代的呼聲愈來愈高。

Groups like the International Monetary Fund, the European Commission and the Organization for Economic Cooperation and Development have all called for new tax laws to better reflect the fact that many companies do most of their business online.

一些團體像是國際貨幣基金會、歐盟執行委員會以及經濟合作暨發展組織，都呼籲制定新的稅法以更佳地反映出許多公司在線上進行大部分商業活動的事實。

This is where the idea of a digital tax comes in.

France made headlines this year when it passed a 3% digital tax on big tech companies like Facebook, Amazon and Google. Here's how it works.

法國在今年因為通過針對大科技公司，像是 Facebook、Amazon 和 Google，徵收百分之 3 的數位稅而造成轟動。以下是它如何運作。

The tax applies to any company that makes at least €750 million, roughly $840 million in global annual revenue from “digital activities,” so it automatically singles out a select group of tech giants.

這個稅適用於任何透過「數位活動」賺取 7.5 億歐元以上，約 8.4 億美金，全球年收入的公司，所以它自動挑選出一批科技大廠。

Those companies also need to make €25 million, about $28 million, of their revenues in France.

這些公司在法國的收益也要達到 2500 萬歐元，約 2800 萬美金。

A digital tax is different from a Value Added tax because it doesn't target consumers.

數位稅不同於增值稅，它並不是鎖定消費者。

Instead, it's directly aimed at the companies.

France's digital tax specifically targets two sectors.

法國的數位稅特別針對兩個部門。

The first is digital marketplaces that act as a middleman, connecting customers and businesses, think Amazon.

第一個是扮演中間人的數位商場，它負責連結顧客和企業，比方說 Amazon。

The second is online advertising, particularly platforms that use personal data for targeting ads, for example Google or Facebook.

第二個是網路廣告，特別是使用個人資料以鎖定廣告投放目標的平台，比方說 Google 和 Facebook。

The French government says the goal is to make tech companies take on the same tax burden as the local bakery.

法國政府表示，他們的目標是讓科技公司肩負起和地方麵包店同等的稅務負擔。

I mean, what's more French than the local bakery?

你看，有什麼比地方麵包店更有法國風情？

Overall, it hopes the initiative will raise €500 million, about $560 million, per year.

整體來說，他們希望新政每年將能夠增加 5 億歐元，約 5.6 億美金的稅收。

Several countries like the U.K., Italy and Spain are proposing their own version of the French tax.

許多國家例如英國、義大利和西班牙正在規劃他們自己版本的「法國稅」。

One reason why? Domestically, there's popular support for the idea.

這麼做的原因？ 從國內的角度來看，有廣大的民意支持這個想法。

A survey of U.K. businesses last year found more than half of respondents think the government should impose a new tax on the digital economy, whether other countries are on board or not.

去年一項英國商業的調查顯示超過半數的受訪者認為政府應該對數位經濟加徵新的稅，無論其他國家是否參與。

But more than a third worry this would make doing business in the U.K. less internationally competitive.

不過超過三分之一的人擔心這會使得在英國做生意失去國際競爭力。

Some politicians argue it's not the job of foreign governments to tax American companies.

一些政客認為不應該由外國政府向美國公司收稅。

After all, the headquarters of big tech firms like Amazon or Apple are here in the U.S.

畢竟，大科技公司像是 Amazon 和 Apple，他們的總公司都在美國。

The Trump administration launched an investigation into France's digital tax, saying it, "Unfairly targets American companies."

川普政府對法國的數位稅展開調查，他們表示新稅「不公正地瞄準美國公司」。

The U.S., and firms like Amazon, say they would prefer a global solution over paying different taxes in every country.

美國和其他公司，像是 Amazon，表示他們更偏好一個全球性的解決方案，而不是在每個國家繳交不同的稅。

They may have a point. Some tax experts say digital taxes like France's or the U.K.'s could ultimately end up hurting the businesses and people they're trying to protect.

他們說的或許有道理。部分稅務專家表示法國或是英國的數位稅，最終有可能傷害到他們試著要保護的企業或人民。

One study found that big tech companies would only pay around 5% of France's digital tax.

一項研究發現，大型科技公司只會付出約百分之 5的法國數位稅。

The rest would pass onto smaller businesses and consumers who use their platforms.

其餘的部分會落在使用他們平台的小型企業和消費者身上。

The study estimated that Amazon, for example, might increase the commission it charges merchants, which could in turn result in higher prices for shoppers.

這項研究預估，以 Amazon 為例，他們可能會提高向商家收取的佣金，而這最後可能會導致顧客需要付出更高的價錢。

In May, nearly 130 countries and territories agreed on a plan to overhaul international tax rules.

五月的時候，將近 130 個國家和區域同意一項修改國際稅制的計畫。

One big goal is establishing a minimum tax rate for multinational companies.

其中一個大目標是要為跨國公司建立最低稅率。

The plan is to have a deal in place in 2020.

該計劃希望在 2020 年完成協議。

Until then, you can expect more countries to implement digital taxes on their own.

在那之前，你大概會看到更多國家實施自己的數位稅。

Hey everyone, it's Elizabeth here. Thanks so much for watching.

嗨大家好，我是 Elizabeth。 非常感謝你們的收看。

Let us know what other ideas you have for CNBC Explains in the comments section.

在留言處告訴我們你對 CNBC Explains 還有什麼想法。