B2C跨境服务增值税的征收规则探讨——以OECD《国际增值税/货物劳务税指南(2015)》为研究对象

Exploration on the Rules for Levy of VAT on B2C Cross-Border Services: Based on OECD's International VAT/GST Guidelines(2015)

随着"营改增"的全面推行,B2C跨境服务也纳入了增值税的征收范围。但是,我国现有法规政策多采取列举的方式,原则性规定缺失,也没有将B2C和B2B区分立法,使得税收执法实践困难重重。OECD《国际增值税/货物劳务税指南(2015)》新增了B2C跨境服务增值税的内容,在明确目的地原则的基础上构建了三层次的原则体系,并提出了具体的规则。我国可以借鉴有关规则,并充分考虑数字经济带来的影响,结合征税实践,对B2C跨境服务增值税的征收规则予以完善。

With the process of VAT(value-added tax)replacing business tax,B2C cross-border services are also included in the scope of VAT levy.However,China's presentrules only make a detailed list of the taxable services,which cannot radicallydefine the scope and the rules do not distinguish B2C and B2B,causing many difficulties in taxation enforcement.OECD's"international VAT/GST guidelines(2015)"includes the new content of levy of VAT onB2C cross-border services,proposes a“three-level”principle system to regulate the levy by clarifying destination principle,and puts forward specific rules.China can refer to the relevant rules and take full account of the impact of digital economy to improve the rulesfor levyof VAT on B2C cross-border services based on taxation practice.