欧盟电子商务增值税制探析  

An Exploration of EU's VAT System for Electronic Commerce

作　　者：尹淑平[1] 吴立权[2] 

机构地区：[1]广东技术师范学院财经系,广东广州510665 [2]广东省审计厅,广东广州510000

出　　处：《五邑大学学报（社会科学版）》2006年第1期71-74,共4页Journal of Wuyi University(Social Sciences Edition)

摘　　要：欧盟是较早开征电子商务增值税的,从其税制发展过程可看出其电子商务增值税制的设计比较科学。特别是其对电子商务科学分类以区别确定征税范围和计税依据、采取消费地税收管辖权原则、逆向征税的征管机制、合理分配税收管辖权以加强国际协调等做法,为我国电子商务税制建立提供了有益参考。The EU is one of the earliest regions to impose Valu added tax （VAT）. From the process of the development of its taxation system, it can be seen that its design for the VAT system for electronic commerce （EC） is reasonable. Its classification of EC with a view to determining the scope and basis of taxation, its determination of the principle of jurisdiction power lying in the area of consumption, its mechanism of reverse taxation, and its reasonable allocation of taxation jurisdiction power with a view to heightening international coordination are of referential value to the institution of a taxation system for EC in China.

关 键 词：电子商务 增值税 消费地原则 逆向征税机制 

分 类 号：F267.3[经济管理—国民经济]