介绍了以美国为代表的免税派和以欧盟成员国为代表的征税派关于应否对数字化产品征收增值税以及其究竟属于产品还是服务等问题的各自态度和观点,还探讨了OECD推动数字化产品课税的进程,最后提出了我国从欧盟增值税改革法案中可资借鉴之处:调整现有流转税体制,将数字化产品视为提供服务,征收增值税;借鉴OECD建议和欧盟模式确定纳税地点,强化来源地税收管辖权。 Introduced the duty free group represented by the United States and the tax levy represented by EU member states on their respective attitude and opinions on whether VAT should be levied on digitized products and whether they belonged to products or services, and also discussed how the OECD promoted digitization The process of product taxation, and finally put forward our country from the EU VAT reform bill can draw lessons from: the adjustment of the existing turnover tax system, the digital products as a service, the collection of value-added tax; draw on OECD recommendations and the EU model to determine the tax Location, to strengthen the source of tax jurisdiction.