跨境B2C数字化交易增值税课税的困境与出路--对OECD《国际增值税指南》政策建议的检思

On the VAT Dilemma and Outlet of Cross-border B2C Digital Supplies:Reflections on the Policy Recommendations of the OECD International VAT/GST Guidelines

依托于互联网和相关通信技术的跨境服务和无形资产交易,在国际贸易和日常消费领域扮演着日益重要的角色。同时,增值税也因其日渐完善的制度和宽广的税基逐步成为多数国家的重要税收来源。经济合作与发展组织(OECD)一直致力于解决跨境服务或无形资产交易所导致的增值税双重征税或双重不征税问题,并出台《国际增值税指南》,但该指南在具体适用中还存在诸多需要明确和解决的问题。我国当前的增值税制度与《国际增值税指南》的建议之间尚存一定差距,且至今未启动针对数字经济背景下跨境B2C服务和无形资产交易的增值税制度改革。在下一步增值税立法中,建议我国从分别制定现场型交易与非现场型交易的税收征纳实体规则、构建非居民销售方简易在线税务登记制度、完善跨境数字化交易增值税征管合作机制等方面予以改进和完善。

Cross-border service and intangibles transactions relying on the Internet and related communication technologies play an increasingly important role in the fields of international trade and daily consumption.At the same time,value-added tax(VAT)has gradually become an important source of taxation in most countries.The OECD has committed to solving the problems of double taxation and double non-taxation of VAT caused by cross-border service or intangibles transactions,and has accordingly issued the International VAT/GST Guidelines.However,there are still many problems that need to be clarified and resolved.There is a gap between China's VAT system and the recommendations of the International VAT/GST Guidelines,and the VAT system reform for cross-border B2C services and intangibles transactions under the background of the digital economy is still waiting for the launch.The paper puts forward relevant suggestions for the next step of VAT legislation.