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在数字经济的大背景下,全球服务贸易的规模迅速增长。同时,增值税制度也在世界范围内快速传播,被很多国家广泛采用。如何针对跨境服务贸易设计一套合理的增值税征税规则已经成为国际社会关注的焦点。目的地原则在国际贸易中被广泛认可。相对于货物贸易而言,如何在跨境服务贸易中贯彻目的地原则,以避免对跨境服务贸易增值税的双重征税或双重不征税,促进跨境服务贸易的健康发展是我们需要重点关注的问题。
In the context of the digital economy, the scale of global trade in services is rapidly growing. At the same time, the VAT system is also spreading rapidly around the world and is widely adopted by many countries. How to design a set of reasonable VAT tax collection rules for cross-border service trade has become the focus of the international community. The principle of destination is widely recognized in international trade. Compared with the trade of goods, how to implement the principle of destination in cross-border service trade so as to avoid double or non-taxation of VAT on cross-border service trade and promote the healthy development of cross-border service trade is the key point that we need to focus on Concerns.