2019年国外增值税发展变化及趋势  

Foreign Development Changes and Trends of VAT in 2019

作　　者：陈琍[1,2] 王婷婷 Li Chen;Tingting Wang

机构地区：[1]国家税务总局税收科学研究所 [2]国家税务总局张家界市税务局

出　　处：《国际税收》2020年第8期57-63,67,共8页International Taxation In China

摘　　要：随着经济数字化的快速发展,全球经济环境发生了巨大变化。在此背景下,各国加大了增值税改革力度,世界增值税制度呈现出新的发展趋势。主要体现在以下方面:开征或计划开征增值税的国家继续增加;数字平台在加强在线销售增值税征管中的作用不断凸显;部分国家制定应对经济数字化的增值税政策或出台增值税优惠政策;部分国家将增值税改革聚焦于提高增值税的税收中性;欧盟出重拳打击增值税欺诈。With the rapid development of economy digitalization,the global economic environment has undergone great changes.Under this background,many countries have strengthened VAT reform.The world’s VAT system has shown a new development trend,including:the number of countries levying or planning to levy VAT continues to increase;the role of digital platform in strengthening the collection and management of VAT on online sales is increasingly prominent;some countries have formulated VAT policies or introduced tax incentives to address economic digitalization;some countries focuses on improving the neutrality of VAT,and the European Union has made great efforts to combat VAT fraud.

关 键 词：增值税 经济数字化 数字平台 增值税欺诈 

分 类 号：F810.42[经济管理—财政学]