全球主要国家增值税制度发展动态与趋势展望  

Developments and Trends of VAT Systems in Major Countries Around the World

作　　者：宫廷 郭益男 GONG Ting;GUO Yinan

机构地区：[1]中山大学法学院 [2]中山大学粤港澳发展研究院

出　　处：《国际税收》2024年第7期22-30,共9页International Taxation In China

基　　金：2022年度司法部法治建设与法学理论研究部专项任务课题“数字化跨境交易增值税课税问题研究”(项目编号:22SFB5052)的阶段性研究成果。

摘　　要：为应对经济下行压力,近年来全球主要国家持续推进增值税制度改革,经济合作与发展组织对成员国与其他经济体的相关改革进行了总结,包括开征或计划开征增值税的国家继续增加;部分国家为应对新型冠状病毒感染疫情和能源价格压力临时调降增值税税率;各国普遍适用增值税简化登记注册制度;各国持续推进对数字贸易的有效征税并采取多种措施打击增值税欺诈等。本文基于两份报告的主要内容,回顾了近年来全球主要国家增值税制度改革的经济背景与具体措施,对未来全球增值税制度改革的趋势进行分析。In response to the downward economic pressure,major countries around the world have continued to promote the VAT system reform in recent years.The OECD has summarized the relevant reforms of its member countries and other economies,including the continued increase in the number of countries that have introduced or plan to introduce the VAT;some countries have temporarily lowered VAT rates in response to the COVID-19 pandemic and pressure on energy prices;the simplified VAT registration system is widely applied in all countries;countries continue to promote effective taxation of digital trade and take various measures to combat VAT fraud.Based on the main contents of the two reports,this paper reviews the economic background and specific measures of the VAT system reforms in major countries around the world in recent years,and analyzes the future trends of the global VAT system reform.

关 键 词：增值税 简化登记注册制度 数字贸易 国际合作 

分 类 号：F810.42[经济管理—财政学]