新加坡商品及服务税:改革目的、实践与政策启示

Singapore's GST:The Purpose,Implementation and Implications

作为全球第五大金融中心,新加坡是较早将数字产品和服务纳入现有税种征收范围的东南亚国家。出于尽快缓解国内财政压力以及营造国内外供应商公平竞争环境等方面的考虑,新加坡宣布自2020年1月1日起,对非居民企业征收其向本国用户提供相关数字服务的商品及服务税。本文系统介绍了新加坡商品及服务税的改革目的和实际践行,在此基础上,提出对完善我国跨境数字产品和服务交易税收制度的建议,以期维护本国数字经济企业的税收利益。

As the world's fifth largest financial center,Singapore is an early adopter in South East Asia to include digital products and services in the existing tax levy.To handle domestic financial pressure as soon as possible and level the playing field for domestic and foreign suppliers,Singapore requires overseas providers of digital services to pay GST from 1th January,2020.This paper systematically introduces the purpose and actual practice of the reform of GST in Singapore,and on this basis,it puts forward suggestions for improving the taxation system for cross-border digital products and services transactions in China,with a view to safeguarding the taxation interests of digital economy enterprises in the country.