法学院知识库

随着通信技术（ICT）和平台科技的迅猛发展，数字经济（Digital Economy）已经渗透到了国家经济的各个领域，并迅速成为经济发展的“助推器”。数字经济的快速发展导致跨境交易模式发生本质上的变化，数字经济的虚拟性、无形性和流动性导致课税连接点认定不清，给国际税收征管带来了巨大挑战。数字经济对税收征管的影响不但作用于直接税领域，在以增值税为代表的间接税领域同样明显。在国际层面，以经济合作与发展组织（OECD）为核心的国际经济合作组织致力于解决由数字化跨境贸易带来的国际税收冲突问题，并取得了显著成效；在国内层面，自从步入“营改增”时代，我国紧跟国际步伐进行增值税制度改革，但是立法的滞后性仍导致我国的跨境增值税管辖权制度和国际税收规则衔接不畅，在跨境管辖权博弈中处于劣势。

本文从增值税税收管辖权的基础理论入手，在分析数字经济概念和特征的基础上，结合现阶段我国跨境增值税管辖权制度的国内立法和国际条约，进而得出我国增值税实体管辖权和执行管辖权中存在的问题。针对上述问题，本文主要研究了区域经济一体化程度较高的经济合作与发展组织（OECD）和欧盟的跨境增值税管辖权制度，其中经济合作与发展组织（OECD）出台的相关文件在实体管辖权构建方面推动了国际税收规则基本框架的构建，而欧盟依靠其经济高度一体化的优势，在执行管辖权方面颇有建树。因此，我国构建和国际接轨的跨境增值税管辖权制度可以从中吸取经验。详言之，在增值税实体管辖权方面：一是从立法层面确定跨境增值税课税连接点（消费地）的判断方法；二是通过税收中性理论来修正我国跨境增值税管辖原则；三是明确我国跨境增值税管辖权制度的适用类型。在增值税执行管辖权方面：一是消除应税主体双重征税或不征税风险，针对企业对企业（B2B）和企业对消费者（B2C）模式下的应税主体制定不同的纳税规则；二是确定数字产品和电子服务的性质，解决数字经济的应税项目问题；三是要加强国际税收互助，通过参加多边税收协作和优化国际税收情报交换机制的方式，推动国内增值税制和国际税收规则接轨，在保障我国增值税实体管辖权和执行管辖权的同时在跨境增值税管辖领域取得主导权。

With the rapid development of communication technology and platform technology. Digital Economy has penetrated into every field of national Economy and rapidly become the "booster" of economic development. The rapid development of digital economy has led to essential changes in cross-border transaction patterns. The virtual, intangible and liquid nature of digital economy has led to unclear identification of tax connection points, which has brought great challenges to international tax collection and administration. The influence of digital economy on tax collection and administration is not only obvious in the direct tax field, but also in the indirect tax field represented by VAT. OECD is committed to solving the international tax conflicts caused by digital cross-border trade, and has achieved remarkable results. China has carried out VAT system reform closely following the international pace, but the lag of legislation still leads to poor connection between China's cross-border VAT jurisdiction system and international tax rules, which puts China at a disadvantage in the game of cross-border jurisdiction.

This paper starts from the basic theory of VAT jurisdiction, analyzes the concept and characteristics of digital economy, combines the domestic legislation and international treaties of the current cross-border VAT jurisdiction system in China, and then concludes the problems existing in the substantive jurisdiction and enforcement jurisdiction of VAT in China. In view of the above problems, this paper mainly studies the cross-border VAT jurisdiction system of the OECD which has a high degree of regional economic integration. The European Union, with its highly integrated economy, has done well in enforcing jurisdiction. Therefore, China can learn from the experience to construct the international cross-border VAT jurisdiction system. Specifically, in terms of the jurisdiction of VAT entities: first, the judgment method of determining the connection point of cross-border VAT taxation from the legislative level; The second is to revise the principle of cross-border VAT jurisdiction through tax neutrality theory. The third is to clarify the applicable types of China's cross-border VAT jurisdiction system. In terms of the jurisdiction of VAT enforcement: first, eliminate the risk of double taxation or no taxation by taxable subjects, and make different tax rules for taxable subjects under B2B and B2C modes; The second is to determine the nature of digital products and electronic services to solve the problem of taxable items in the digital economy; Third, it is necessary to strengthen international mutual tax assistance, promote the integration of domestic value-added tax system with international tax rules by participating in multilateral tax cooperation and optimizing international tax information exchange mechanism, so as to gain the leading position in cross-border VAT jurisdiction while safeguarding China's substantive and enforcement jurisdiction of VAT.