欧盟内部跨境交易增值税制度最优选择的学理逻辑

The Theoretical Logic of the Optimal Choice of VAT System forCross-Border Transactions within the EU

欧盟在推动经济一体化进程中围绕内部跨境交易增值税的最优制度选择进行了半个多世纪的探索,最终形成了一站式纳税申报制度。结合欧盟的探索经历,重点分析在消费地原则确立之后欧盟内部跨境增值税制度最优选择的路径,围绕税率设置、征税环节、征税主体和纳税主体等税收制度要素,探讨欧盟内部跨境增值税制度选择的学理逻辑。研究发现,由于在一站式纳税申报制度下,由生产国政府为征税主体,在出口环节按消费国税率对出口商征税,能很好地满足欧盟促进自由贸易、维护成员国税收主权和保障成员国税收利益的核心目标,因而成为欧盟内部跨境增值税制度的最优选择。

In the process of promoting economic integration,the EU has been exploring the optimal system for VAT on cross-border transactions for over half a century,ultimately resulting in the establishment of the One Stop Shop(OSS)system.Based on the exploration experience of the EU,this article focuses on analyzing the path for the optimal choice of the cross-border VAT system within the EU after the establishment of the destination principle,and discusses the theoretical logic of the selection of the cross-border VAT system within the EU focusing on the elements of the tax system such as tax rate,taxation link,tax collector and taxpayer.It is found that under the OSS system,the government of the origin country is the tax collector and the exporter is taxed according to the tax rate of the destination country in the export process,which can well meet the core objectives of the EU to promote free trade,safeguard the tax sovereignty and tax interests of member states,and thus become the optimal choice for the cross-border VAT system within the EU.