数字经济对增值税税收遵从的挑战与应对——欧盟增值税改革的最新进展及启示

Challenge and Response to VAT Tax Compliance in the Digital Economy Era:The Latest Progress and Inspiration of EU VAT Reform

数字经济带来的消费和商业模式变化,增加了跨境贸易增值税的税收遵从负担,并扩大了纳税人不遵从的空间。面对数字经济给增值税税收遵从带来的诸多挑战,欧盟持续展开税改行动,试图建立一个针对单一市场的更简单、健全、有效的增值税体系:通过提供增值税一站式服务、建立增值税反向征税机制、实施小企业特别计划、推行电子发票、加强信息合作与协税义务等具体措施,进一步简化和统一征税程序,降低合规成本和行政壁垒,增强信息共享和行政合作,提升整体税收遵从度,进而促进增值税体系实现顺应数字经济的现代化升级。借鉴欧盟的增值税改革思路,中国应建立健全针对跨境数字服务的增值税制度,进一步优化增值税税制,全面降低税收遵从负担和合规成本,加快信息共享机制和系统建设,并积极提高纳税主体的自愿遵从度。

The consumption and commercial pattern change brought by digital economy increase tax compliance burden of cross-border trade VAT and enlarge non-compliance space of taxpayers.Facing many challenges brought by digital economy to VAT tax compliance,European Union continues to conduct tax reform,and tries to set up more simple,robust and effective value-added tax system according to a single market by many real measures such as building reverse taxation mechanism of value-added tax,implementing special plan for small enterprises,carrying out electronic invoice,strengthening information cooperation and taxation-aided obligation and so on so as to further simplify and standardize taxation process,reduce compliance cost and administrative barrier,consolidate information sharing and administrative cooperation,uphold holistic taxation compliance degree to boost modern upgrading of value-added tax system to fit for digital economy.Learning from value-added tax reform idea of European Union,China should set up and perfect cross-border digital service for value-added tax system,further optimize value-added tax system,overall reduce tax compliance burden and regulatory cost,speed up the construction of information sharing mechanism and system,and actively promote the level of voluntary compliance by taxpayers.