后疫情时代通过增值税协定改革国际税收协调路径初探  

Research on International Tax Coordination Through VAT Treaties in the Post-pandemic Era

作　　者：徐铖[1] XU Cheng(Department of International Tax Teaching and Research,Tax Cadre College of State Administration of Taxation,Yangzhou,Jiangsu 225007)

机构地区：[1]国家税务总局税务干部学院国际税收教研部,江苏扬州225007

出　　处：《汕头大学学报（人文社会科学版）》2022年第2期85-93,96,共10页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：新冠疫情对全球经济造成了重大影响,促使国际社会试图通过税收协调解决共同面临的税收挑战,比如向发展中国家提供税收支持。增值税是还未被触及的加强国际税收协调的一个重要领域,可以预见将在应对危机和支持全球经济复苏方面起到重要作用。本文从以下两方面出发,提出了增值税协定的建议:一是在各国增值税法律的冲突中,存在着过度征税和征税不足的问题,这些问题通过协定的方式比通过单边的国家行动可以得到更有效的解决;二是与所得税协定不同,增值税协定能把更多的合作利益分配给发展中国家而非发达国家,实现更公平的分配结果。本文认为增值税协定为数字经济背景下的跨境交易征税提供了新的途径,并为后疫情时代建立一个更公平和更可持续发展的国际税收协调体系打下基础。The Covid-19 pandemic highlights the pressing need to address common challenges faced by international community,in particular,to provide tax support to developing countries through international coordination.Value Added Tax(VAT)is a key but neglected domain for strengthening international cooperation and can play a critical role in global economic recovery.This study proposes the adoption of VAT treaties based on two considerations.First,the problems of over-taxation and under-taxation in the interplay between different countries’VAT laws can be more effectively solved by treaties than by unilateral state actions.Secondly,unlike income tax treaties,VAT treaties can distribute more benefits to developing countries than to developed countries,leading to a more equitable distribution.The proposed model offers a new approach to taxing cross-border transactions under VAT and prepares for a more equitable and sustainable international tax coordination in the post-pandemic era.

关 键 词：国际税收协调 增值税 所得税 新冠疫情 税收协定 

分 类 号：F810.4[经济管理—财政学]