跨境数字交易增值税制度之国际经验借鉴

International Experience Reference of VAT on Cross-border Digital Transactions

跨境数字交易活动的急剧增加对现行增值税制度提出了严峻的挑战。本文结合跨境数字交易的特点,对当前增值税制度面临的主要挑战进行了梳理;并对已推行或计划推行跨境数字交易增值税改革的50多个国家的相关制度进行了比较分析;最后,就如何完善我国跨境数字交易增值税制度提出了意见和建议。

The substantial increase in cross-border digital transactions posed a serious challenge to the current VAT system.Based on the characteristics of cross-border digital transactions, this paper sorts out the main challenges faced by the current VAT system, and makes a comparative analysis of the VAT systems of more than 50 countries that have implemented or plan to implement the VAT reform on cross-border digital transactions. Finally, it puts forward some suggestions on how to improve the VAT system of cross-border digital transactions in China.