欧盟一站式纳税申报制度及其对我国税收管理的借鉴  

On the EU One Stop Shop and Its Enlightenment to the Tax Administration in China

作　　者：黄天宇 HUANG Tianyu

机构地区：[1]中央财经大学财政税务学院

出　　处：《税务研究》2023年第6期97-102,共6页

摘　　要：为促进经济一体化及有效应对数字经济挑战,欧盟出台了一站式纳税申报制度,既保证了消费地原则的有效实施,也大幅降低了税务合规成本。一站式纳税申报制度包括注册、纳税申报和税款支付三项独立流程。为方便纳税人,每项流程都尽量简化,仅包含税务合规所需的最低信息量。欧盟一站式纳税申报制度的经验对我国税收管理具有借鉴意义。参考欧盟做法,我国应尽快建立数字化税收征管体系、加快建设涉税信息共享机制、积极促进纳税主体自愿遵从、探索实施兼顾生产地原则和消费地原则的征税地原则。To promote economic integration and effectively respond to the challenges of the digital economy,the EU has introduced One Stop Shop(OSS),which not only ensures the effective implementation of the destination principle,but also reduces the cost of tax compliance significantly.The OSS includes three separate processes,i.e.,registration,tax return and payment.For the sake of convenience,each process is designed as simple as possible and contains only the minimum amount of information on tax compliance.The experience of the OSS is of reference significance regarding the tax administration in China.With reference to the EU practice,China should establish a digital tax collection and management system as soon as possible,speed up the construction of tax-related information sharing mechanism,promote actively voluntary compliance of taxpayers,and optimize the taxation place principle by taking both origin principle and destination principle into account.

关 键 词：一站式纳税申报制度 消费地原则 数字经济 税收征管 税务合规成本 

分 类 号：F812.42[经济管理—财政学] F815