欧盟增值税拆分缴税机制简介及对我国遏制增值税偷逃税的启示

An Introduction to the EU VAT Split Payment Mechanism and its Enlightenment to China’s Anti-Tax Evasion

在增值税征管工作中,各国普遍存在偷逃税等问题。我国增值税制度经历了连续几次重要改革,但虚开增值税发票等偷逃税行为却屡禁不止,成为增值税收入流失的重要隐患。近年来,部分欧盟成员国引入增值税拆分缴税机制,体现出抑制偷逃税的显著效果。本文通过对增值税拆分缴税机制基本原理和部分欧盟成员国缴税机制的详述,分析拆分缴税机制在遏制偷逃税中的作用,据此提出我国增值税征收机制改革的政策建议。

In the VAT collection and administration work, there are widespread problems such as tax evasion in various countries. China’s VAT system has experienced several important reforms, but issuing false VAT invoice and other tax evasion is never banned, which has become an important hidden danger of the loss of VAT revenue. In recent years, some EU countries have introduced the split payment mechanism of VAT, which shows the significant effect of anti-tax evasion. Based on the analysis of basic principles of the split payment mechanism of VAT and the details of the tax mechanism in selected EU member states, this paper analyzes the role of the split payment mechanism in fighting against tax evasion, and puts forward some policy suggestions on the reform of China’s VAT collection mechanism.