走出迷局:侧窥全球增值税指南之构建机理与运行机制(二)

Out of the Maze——A Glimpse of the Construction and Operation Mechanism of International VAT Guideline(Ⅱ)

OECD发布的《国际增值税指南》与BEPS计划中的《关于数字经济面临的税收挑战的报告》为实现"国际贸易中性"及跨境服务贸易增值税政策协调带来了新挑战。鉴于欧盟增值税立法实践与国际增值税协调的构建运作机制具有高度相关性,通过剖析OECD对数字经济挑战的应对及欧盟增值税的立法实践能窥见国际增值税指南的原理和运行规律,同时也能为我国"营改增"相关立法与"一带一路"背景下企业"走出去"等问题提供积极的借鉴。

＂The International VAT Guideline＂ published by OECD and the ＂Report on Tax Challenges under the framework of Digital Economy＂ being planned by BEPS pose new challenges for the realization of the ＂neutrality in international trade＂ and the harmonization of the VAT policies for the cross-border serves trade.Briefing the fact that EU VAT legislation and its operational regime commands high correlation with the operation mechanism of the composition of international VAT, this paper, through the analysis and discussion of OECD＇ s countermeasure addressing those tax challenges in circumstances of the digital economy and the EU VAT legislation, offers a glimpse of the operational rules and principles of EU VAT legislation guidelines and philosophy. Also, this paper affords some helpful insights for China＇ s ＂replacing business tax with VAT＂, and suggests some food for thought for Chinese enterprises in their endeavour to broaden their business scope internationally under the framework of ＂One belt, One Road＂ .