国际服务贸易的增值税税收管辖权及其应用研究

A Study on VAT Jurisdiction of International Service Trade and Its Application

本文分析总结了各国对国际服务贸易增值税实行税收管辖权原则选择及原因,指出了协调国际服务贸易增值税税收管辖权的意义及途径。最后结合我国实际,就完善我国营业税和增值税制度提出了相关建议。

On the basis of explaining relevant theories of VAT jurisdiction,this paper analyzes and summarizes the choices and reasons of VAT jurisdiction of international service trade in other countries,pointing out the significance and approaches of coordinating VAT jurisdiction of international service trade.Finally,considering the realities in China,the paper also puts forward some proposals for improving business tax and VAT system in China.