消费地原则在B2B跨境转让服务或无形资产中的应用

On the Application of Destination Principle in B2B Cross-border Transfer of Services and Intangibles

经济全球化和经济数字化使各国的税收制度相互影响愈加深刻。加强跨境转让服务或无形资产的增值税征收管理,避免双重征税和非故意不征税成为各国政府面临的难题。OECD在《国际增值税/货物及服务税指南》中提出:在国际贸易中应当按照消费地原则征收增值税,以实现税收中性。本文借鉴OECD《国际增值税/货物及服务税指南》,以案例形式分析了在B2B跨境转让服务或无形资产时,如何应用消费地原则,判断单一位置实体(SLE)、多重位置实体(MLE)的税收管辖权,提出我国应当从坚持消费地原则征税、完善消费地原则判断标准、加强非居民企业增值税管理等方面健全相关增值税制度。

Economic globalization and digitalization have made the tax systems of various countries more and more profoundly influenced by each other.Strengthening the management of taxation on cross-border transfer of services and intangibles,and avoiding double taxation and unintentional non-taxation,have become difficult issues faced by governments.In the International VAT/GST Guidelines,OECD proposes that VAT should be levied in accordance with the destination principle in international trade,which is conducive to maintaining tax neutrality.Referring to the OECD Guidelines,this paper analyses how to use the destination principle to judge the tax jurisdiction of single location entity(SLE)and multiple location entity(MLE)when cross-border transfer of services and intangibles occurs.It is pointed out that China should improve the VAT system from adhering to the destination principle,perfecting the criteria for destination,and strengthening the management of VAT on nonresident enterprises.