數字經濟下跨境服務貿易增值稅徵收規則的實現路徑

The Realizing Route of the Value-added Tax Rule for Cross-border Service Trade under the Background of the Digital Economy

在數位經濟的大背景下，全球服務貿易的規模迅速增長。同時，增值稅制度也在世界範圍內快速傳播，被很多國家廣泛採用。如何針對跨境服務貿易設計一套合理的增值稅徵稅規則已經成為國際社會關注的焦點。目的地原則在國際貿易中被廣泛認可。相對於貨物貿易而言，如何在跨境服務貿易中貫徹目的地原則，以避免對跨境服務貿易增值稅的雙重徵稅或雙重不徵稅，促進跨境服務貿易的健康發展是我們需要重點關注的問題。

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 issue in the international community. The principle of destination has been commonly 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 avoidance of the double taxation and double non-taxation and promote a healthy development of cross-border trade in service has been a key point we should pay attention to.