数字经济背景下电子书增值税制优化  

Optimizing E-Book’s Value-Added Tax System against the Background of Digital Economy

作　　者：欧阳天健[1] OUYANG Tian-jian(Economic Law School,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《编辑之友》2021年第1期53-59,共7页Editorial Friend

基　　金：上海市教育基金会晨光计划“长三角一体化中财税利益协调法治化问题研究”(19CG60);2020年度华东政法大学科学研究项目“反避税规则的体系化构建与协同适用”(20HZK003)。

摘　　要：受数字经济影响,出版业正发生重大改变,电子书产业成为出版业新的增长极。任何行业的初创,都离不开税收的支持,电子书产业亦不例外,对电子书产业影响最为深远的当属增值税法律制度。电子书产业的增值税制优化可从三个维度展开。从理论层面来说,电子书属于商品还是服务,现行简单套用电子出版物的课税规则并不周延。在税收法定的大背景下,这一问题应在立法层面予以解决。在未来的立法中,应对电子书在增值税制中的定位表达予以明确。从实体层面来说,现行给予电子书产业的税收优惠过于单薄,作为与传统纸质图书功能相同的替代物,电子书理应同纸质图书一样享受增值税免税待遇。从征管层面来说,电子书"无体物"的特性给跨境征管带来了很多障碍,我国税务机关在采取目的地课税原则的基础上,应大力推动简易注册与情报交换的开展,以维护我国的税收主权。Under the influence of digital economy,the publishing industry is undergoing significant changes.Among them,e-book industry has become a new growth pole of publishing industry.The start-up of any industry is inseparable from the support of tax,and the e-book industry is no exception.The legal system of value-added tax has the most profound impact on the e-book industry.The value-added tax system optimization of e-book Industry can be carried out from three dimensions.Theoretically speaking,whether e-books belong to goods or services,the current simple application of electronic publications tax rules is not complete.Under the background of "legal taxation",this problem should be solved at the legislative level.In the future,the positioning of e-books in the value-added tax system should be stated clearly.From the substantive level,the current tax preference considering the e-book industry is too weak:as a "substitute" for the traditional paper books,e-books should enjoy the same function as paper books.From the perspective of tax collection and management,the intangible characteristics of e-books have brought many obstacles to cross-border collection and management.Based on the principle of "tax at destination",China’s tax authorities should vigorously promote the development of "simple registration" and "information exchange" to safeguard China’s tax sovereignty.

关 键 词：电子书 增值税 理论定位 税收优惠 征管效能 

分 类 号：G237[文化科学]