在现代汉语中,虽然服务通常是指那些不以实物形式而以劳动形式为他人提供某种效用的有偿或无偿活动,但是,无论在经济领域还是法律领域,都缺乏统一的服务定义。从服务与其他经济要素的联系来看,数字经济背景下的网基服务属于典型的与信息(知识)相结合的服务类型,与传统经济背景下的服务的明显不同在于,网基服务的供方在用户所在国具备“有形存在”不再是其提供网基服务的客观必备条件。现行《UN范本》的服务征税条款不能有效应对网基服务交易的调整,因此,从消除重复征税和确保公平分享国际税收利益的角度出发,《UN范本》的相关条款应当根据网基服务的技术特点作出相应的修订和调整。 In modern Chinese, although services generally refer to paid or unpaid activities that do not provide some kind of utility in the form of labor in physical form, there is a lack of a uniform definition of service, both in the economic and legal fields. From the connection between service and other economic factors, the network-based service under the background of digital economy belongs to the typical type of service which combines with information (knowledge). The obvious difference from the service under the traditional economic background is that the service of network-based service The fact that the party has “physical presence” in the user’s country is no longer an objective prerequisite for its provision of web-based services. The current “UN Model” service tax provisions can not effectively deal with the adjustment of web-based service transactions. Therefore, from the perspective of eliminating double taxation and ensuring fair international tax revenue sharing, the relevant provisions of the “UN Model” should be based on web-based services The technical characteristics of the corresponding amendments and adjustments.