数字化产品课税立法探讨

A Discussion on VAT Legislation of Digitized Products

长期以来,对于在线销售数字化产品是否征税,主要存在征税和免税两种观点。前者以美国为首,认为"虚拟产品"不应该征税。而欧盟认为,为了控制此项税基流失,应当在消费所在地征税。2008年2月,欧盟通过了增值税改革方案。同时,OECD也发布了有关数字化产品的消费税课税指南。我国应在借鉴国外经验的基础上,积极研究电子商务的税收政策。应在坚持税法公平原则、税收中性原则及维护国家税收主权原则基础上,尽量避免税基受到侵蚀;但是,不能因此妨碍电子商务的发展,应使两者相互协调。

There is always a dispute on whether online sales digitized products to be levied or not for a long time. The United States argues that online sales digitized products regarded as virtual products shall not be levied. However, the EU holds that they shall be levied at their consumption locations in order to avoid the erosion of this tax base. In February 2008, the EU issued the Council Directive, which amended Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to import and other cross-border transaction. Compared with the developed countries, E-commerce in China is still at the initial stage. However, in the long run, China shall learn from the experience of other countries as reference and give a positive research on the E-commerce tax policy. The paper suggests that it is necessary to avoid the tax base erosion by adhering to the principle of equity, the principle of tax neutrality and the safeguards of China＇s tax sovereignty and promote the development of electronic commerce in a coordinated way.