纸质图书和数字图书增值税税率差异比较

A Comparison of the Differences of VAT Rates Between Printed and Digital Books

本文通过比较全球35个国家的图书增值税税率,发现图书增值税平均税率远低于增值税标准税率,纸质图书增值税平均税率低于数字图书增值税平均税率。随着信息技术的快速发展,数字图书已成为图书出版的重要组成部分,近年来一些国家相继降低数字图书增值税税率。为了促进知识经济发展,本文建议我国也应进一步降低图书增值税税率,统一纸质图书和数字图书增值税税率,并明确新兴出版物税目。

By comparing the differences of VAT rates of books in 35 selected countries,the paper finds that the average VAT rate of books is much lower than the standard rate,and the average rate of printed books is generally lower than the average rate of digital books.With the rapid development of information technology,digital books have become an important part of book publishing.In recent years,some countries have gradually reduced the VAT rate of digital books.In order to promote the development of knowledge economy,the paper puts forward relevant suggestions including further reducing the VAT rate of books,unifying the VAT rates of printed books and digital books,and clarifying tax items of emerging publications.