欧盟电子商务增值税制探析

欧盟是较早开征电子商务增值税的，从其税制发展过程可看出其电子商务增值税制的设计比较科学。特别是其对电子商务科学分类以区别确定征税范围和计税依据、采取消费地税收管辖权原则、逆向征税的征管机制、合理分配税收管辖权以加强国际协调等做法，为我国电子商务税制建立提供了有益参考。

An Exploration of EU''''s VAT System for Electronic Commerce

The EU is one of the earliest regions to impose Valu-added tax(VAT).From the process of the development of its taxation system,it can be seen that its design for the VAT system for electronic commerce(EC) is reasonable.Its classification of EC with a view to determining the scope and basis of taxation,its determination of the principle of jurisdiction power lying in the area of consumption,its mechanism of reverse taxation,and its reasonable allocation of taxation jurisdiction power with a view to heightening international coordination are of referential value to the institution of a taxation system for EC in China.