欧盟“一站式纳税申报”制度中的税额确定机制探析  

On the Tax Determination Mechanisms of the EU One Stop Shop

作　　者：朱为群[1] 宋珊珊 ZHU Weiqun;SONG Shanshan

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《国际税收》2023年第1期46-51,共6页International Taxation In China

基　　金：上海财经大学2020年研究生创新基金项目“区域经济一体化中的税收利益分配研究”(项目编号:CXJJ-2020-329)的阶段性研究成果。

摘　　要：作为欧盟内部跨境交易的增值税征管制度,欧盟“一站式纳税申报”制度已有成功实践经验,且有望进一步扩大实施范围。研究欧盟“一站式纳税申报”制度的税额确定机制,不仅有助于理解其能够顺利运行的内在机理,更有利于为我国进一步完善增值税制度提供重要参考。本文按照交易、征收和转移这三个先后连贯的运行环节全面分析“一站式纳税申报”制度的交易税额、征收税额和转移税额确定机制及其内在逻辑。在此基础上,结合我国实际情况提出在省级政府层面实施“一站式纳税申报”制度的建议,以期更好地解决我国现行增值税制度实行生产地原则而存在的税源与税收相背离的问题。One Stop Shop(OSS), as a VAT collection and management system for cross-border transactions within the EU,has been successfully practiced and is expected to be further expanded. The study of the tax determination mechanisms of the EU OSS not only helps to understand the underlying mechanisms of its successful operation, but also provides important references for the further improvement of China’s VAT system. This paper comprehensively analyzes the mechanism and internal logic of the OSS in determining the transaction tax amount, tax collection and transfer tax amount in accordance with the three successive and coherent operational links of the transaction, collection and transfer, and proposes to implement the OSS at the provincial government level in the light of China’s actual situation, so as to better solve the problem of divergence between tax sources and tax revenues due to the implementation of the origin principle in China’s current VAT system.

关 键 词：一站式纳税申报 增值税 跨境交易 消费地原则 

分 类 号：F810.42[经济管理—财政学]