从Wayfair案看数字经济时代我国增值税变革  

Examining the Evolution of China's VAT System in the Era of Digital Economy through the Lens of the Wayfair Case

作　　者：陈宇 杨虎 彭娜[1,2] CHEN Yu;YANG Hu;PENG Na

机构地区：[1]中央财经大学财政税务学院 [2]中央财经大学信息学院

出　　处：《税务研究》2025年第1期140-144,共5页TAXATION RESEARCH

基　　金：国家社会科学一般基金项目“税收情报交换协定及其对我国企业跨境避税的抑制作用研究”(项目编号:20BGL066)的阶段性研究成果。

摘　　要：数字经济的发展推动了电子商务、在线广告等商业模式的快速崛起,对传统税收规则构成了挑战。鉴于增值税在我国税收体系中的重要地位,借鉴国际经验以重构适应数字经济发展的增值税制度显得尤为重要。本文以Wayfair案为分析起点,结合美国、经济合作与发展组织(OECD)及欧盟在相关制度方面的发展状况,深入探讨了消费地原则、对数字服务征收增值税以及税收征管数字化转型等问题。在此基础上,结合我国实际情况,提出了推进适应数字经济发展的增值税制度改革建议。The development of the digital economy has driven rapid rise of business models such as e-commerce and online advertising, posing challenges to traditional tax rules. Given the important role of value-added tax(VAT) in China's tax system, it is particularly crucial to draw on international experiences to reconstruct a VAT system that adapts to the development of the digital economy. This article takes the Wayfair case as a starting point for analysis and explores issues such as the principle of destination, the taxation of digital services under VAT, and the digital transformation of tax administration, in conjunction with the developments in related systems in the United States, the Organization for Economic Co-operation and Development(OECD), and the European Union. Based on this, and considering China's actual situation, the paper proposes recommendations for advancing VAT system reforms that are suitable for the development of the digital economy.

关 键 词：数字经济 增值税 销售税 实质联结 数字服务 

分 类 号：F81[经济管理—财政学]