数字经济下跨境服务贸易增值税征收规则的实现路径

摘要

Under the background of the digital economy, the volume of the global service trade is booming.At the same time, Value-added Tax has spread across the world, which has been widely used by many countries.How to design a reasonable VAT rule for the cross-border service trade has been a key is-sue in the international community.The principle of destination has been com-monly adopted in the international trade.In contrast with trade in goods, how to apply the principle of destination in the cross-border trade in service for the avoid-ance of the double taxation and double non-taxation and promote a healthy devel-opment of cross-border trade in service has been a key point we should pay atten-tion to.%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。