作　者：任宛立
关键词：增值税管辖权；国际协调；“一带一路”；税收条约；税收征管互助
摘　要：

增值税管辖权的国际协调将成为“一带一路”税收合作协调的重心，其目标在于将增值税管辖权归于跨境商品或服务的消费地。增值税管辖权的协调需要综合运用税收双边协调工具、多边协调工具和税收征管互助三种机制。中国与“一带一路”沿线国家在增值 税管辖权方面存在较多难以协调的问题：已签署的所得税“避免双重征税协定”无法有效协调增值税；《OECD 增值税指南》的协调功能十分有限；税务机关之间的征管互助机制尚不健全。为此，中国应充分利用所得税“避免双重征税协定”中的合作机制协调增值税，积极签署增值税条约，完善税收征管互助机制。

 

International Coordination of Value-Added Tax Jurisdiction In the Context of the “Belt and Road”

Ren Wanli (Jinan University)

Abstract The international coordination of value-added tax (VAT) jurisdiction will become the focus of the “Belt and Road” Initiative tax cooperation, with the goal of allocating VAT jurisdiction to the place where cross-border goods or services are consumed. The coordination of VAT jurisdiction requires a comprehensive application of three mechanisms: bilateral tax treaty, multilateral tax treaty, and mutual administrative assistance in tax matters. There have existed a number of problems in the area of VAT jurisdiction between China and countries along the “Belt and Road”: the signed “agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital” cannot coordinate VAT effectively; the “OECD VAT/GST Guidelines” has limited effects; the current mutual assistance mechanisms between tax authorities are imperfect. Therefore, China should make use of the cooperation and coordination mechanism of signed “agreement for the avoidance of double taxation” to coordinate VAT jurisdiction, actively sign VAT treaties, and improve mutual assistance mechanisms.

Key words VAT jurisdiction; international coordination; the Belt and Road Initiative; tax treaty; mutual administrative assistance in tax matters

 

■作者简介 任宛立，法学博士，暨南大学法学院、知识产权学院讲师，暨南大学政治学博士后流动站博士后；广东 广州 510632 。

 

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