欧盟视阈下在线平台中个人数据的增值税处理

VAT Treatment of Personal Data in Online Platforms from the Perspective of EU

近年来,在线平台的迅猛发展推动了全球经济数字化加速转型,但同时也引发了包括增值税政策适用在内的诸多挑战.通过研究《欧盟增值税指令》和欧州法院的判例法,以及分析个人数据与在线平台运行之间的关系可以推断出,个人数据是在线平台提供访问服务构成的增值税应税范围内的供应,且与消费者是否向在线平台支付金钱形式的对价无关.在实践中,使用客观价值方法来确定在线服务供应的应税金额存在实际困难,而使用直接联系标准解决易货交易问题,会导致增值税税基在本质上得到扩张.因此,建议当前不要将在线平台访问服务的供应视为一项应税交易.此外,对于商家为获得消费者数据而向平台付款的情形,因其不符合直接联系标准,也不应被视为服务对价.

In recent years,the rapid development of online platforms has accelerated the transformation of global economic digitalization,and it has also brought about many challenges such as the application of value-added tax policies.By studying the EU Value-Added Tax Directive and its case law,analyzing the relationship between personal data and online platforms,it can be inferred that personal data is the supply within the taxable scope of value-added tax,which occurs because online platforms provide access services.And it has nothing to do with whether consumers pay money to online platforms.In practice,there are practical difficulties in using objective value methods to determine the taxable amount of online service supplies.However,the use of direct contact standards to solve the problem of barter transactions will result in the substantial expansion of the value-added tax base.Therefore,it is suggested that the supply of access services provided by online platforms should not be considered as a taxable transaction.In addition,the situation where the merchant pays to the platform to obtain consumers f data should not be regarded as service consideration because it does not meet the direct contact standard.