数字经济对跨境服务贸易增值税征管的挑战与应对

Challenges and Response of the Digital Economy to the VAT Collection and Administration on Cross-border Service Trade

国际上对于跨境贸易的增值税,普遍遵循消费地征税原则,实行进口国征税、出口国按照零税率退税的制度,以消除国际间的增值税重复征税。目前,国际上对于什么是跨境服务消费地及如何准确判定消费地,尚无普遍认可的适用原则,特别是在当前数字经济条件下,如何准确界定跨境服务,清晰判定服务的消费地,更是世界公认的难题。本文系统分析了数字经济对跨境服务贸易增值税征管带来的挑战,在充分吸收借鉴代表性国家做法的基础上,试图提出适合我国国情的跨境服务贸易增值税征管方案。

The VAT imposed on cross-border trade generally follows the principle of taxing the consumption place in the world and the system of taxation by the importing country and zero-rated tax refunds by exporting country, in order to ensure that only the country where the consumption is located imposes the tax on cross-border trade and to eliminate the double taxation of the international VAT. At present, there is no universally recognized applicable principle for the determination of consumption place of cross-border services. Especially in the current digital economy, how to accurately define the cross-border services and clearly determine the consumption place of services is a worldwide difficulty. This paper systematically analyzes the challenges brought by the digital economy to the VAT collection and administration on cross-border service trade. By referring to the practices of typical countries, the paper puts forward a VAT collection and administration scheme on cross-border service trade suitable for China＇s national conditions.