摘要
在现行增值税制度中,扣缴制度是跨境交易纳税申报的重要组成部分,对我国增值税管辖权的实现至关重要。增值税扣缴制度主要包括三方面规则:经营机构确认规则、代理人确认规则以及购买方身份确认规则。与《国际增值税指南》建议相比,我国增值税扣缴制度尚存在适用范围不明确、经营机构认定标准模糊、购买方纳税义务不清晰以及容易导致跨境交易双重不征税等多重现实困境,为应对数字经济所带来的税收挑战,我国应当在下一步增值税立法中完善并细化扣缴制度。
In the current VAT system, the withholding system is an important part of the tax declaration for cross-border transactions and is crucial to the realization of VAT jurisdiction in China. The VAT withholding system mainly consists of three rules: the rules on the confirmation of operating agency, the rules on the confirmation of agents and the rules on the confirmation of the identity of the purchaser. Compared with the recommendations of the International VAT/GST Guidelines, China’s VAT withholding system still has multiple practical dilemmas, such as unclear scope of application, vague criteria for identifying operating agency, unclear tax obligations of the purchaser and easy to lead to double non-taxation of cross-border transactions. To meet the tax challenges brought by the digital economy, China should improve and refine the withholding system in the next step of VAT legislation.
作者
宫廷
罗敏
Gong Ting;Luo Min
出处
《财政科学》
2023年第2期94-104,共11页
Fiscal Science
基金
2022年司法部专项任务课题“数字化跨境交易增值税课税问题研究”(22SFB5052)
2022年广东省普通高校青年创新人才类项目“习近平法治思想融入财税法人才培养课程体系研究”(2022WQNCX001)
2022年高校基本科研业务费中山大学青年教师团队项目子课题“零工经济税费治理问题研究”(22qntd5102)。
关键词
跨境交易
增值税扣缴制度
反向征收制度
Cross-border Transactions
VAT Withholding System
Reverse Charge Mechanism
