我国跨境B2C数字化服务增值税管辖权规则的检思与建构  

On the VAT Jurisdiction Rules of the Cross-border B2C Digital Services in China

作　　者：宫廷[1] Ting Gong

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2019年第10期41-49,共9页International Taxation In China

基　　金：国家社科基金重点项目“应对BEPS背景下完善中国反避税研究法律体系研究”（项目编号：14AZD153）子课题“BEPS行动计划与中国特别反避税制度完善研究”阶段性研究成果

摘　　要：在数字化服务产业迅猛发展与传统税收规则相对滞后的矛盾下,当前增值税制度存在数字化服务概念界定难、实体管辖权规则划分难、实施性管辖权执行难三大难题。我国至今仍未制定跨境B2C数字化服务增值税管辖权规则,本文通过比较OECD、欧盟、美国、澳大利亚以及日本近年在数字化服务方面的间接税改革方案,以探索我国的增值税改革之路,从税制设计与规则构建出发,为产业数字化升级保驾护航。Under the conflict between the rapid development of the digital service and the traditional tax rules, the current VAT rules have three major problems: the definition of digital service, the division of substantive jurisdiction rules, and the implementation of enforcement jurisdiction. China has not yet established the VAT jurisdiction rules of the cross-border B2 C digital service. By comparing the indirect tax reforms on digital services in recent years in the OECD member states, the European Union, the United States, Australia and Japan, the paper explores China’s VAT reform path from the perspectives of tax system design and rules construction, in order to serve the digital upgrade of industries.

关 键 词：增值税 B2C 数字化服务 实体管辖权 实施性管辖权 消费地课税原则 

分 类 号：F810.42[经济管理—财政学]