欧盟邮政电信服务增值税改革趋势和启示 (EU VAT on Postal Service and Telecommunication Service: What China can Learn from EU in the Coming VAT Reform on Postal and Telecommunication Service)

涉外税务

7 Pages Posted: 29 Oct 2014

See all articles by Na Li

Na Li

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)

Date Written: February 1, 2013

Abstract

Chinese Abstract: 本文介绍了欧盟邮政和电信服务增值税的立法情况和改革趋势,并借鉴欧盟经验对我国邮电通信业“营改增”提出了一些建议:将邮政和电信行业区别对待;将非中国邮政提供的邮政相关服务纳入“营改增”范围,并区别普遍邮政服务税率;将互联网和相关服务纳入电信行业的“营改增”试点;并且在确定跨地区和跨国境电信服务的纳税地点时可考虑以消费者所在地为可选方案。

English Abstract: This paper introduces the VAT regulations and the updated reforms of the VAT on postal services and telecommunications services in the European Union. Such information is to provide reference for the coming VAT Pilot Program in China postal and telecommunication industry.

Note: Downloadable document is in Chinese.

Keywords: 欧盟、邮政服务、电信服务、营改增、消费者所在地纳税, VAT Pilot Program, European Union VAT on Postal Service, Public Postal Service, Postal Service, European Union VAT on Telecommunications, European Union VAT Taxable Person

Suggested Citation

Li, Na, 欧盟邮政电信服务增值税改革趋势和启示 (EU VAT on Postal Service and Telecommunication Service: What China can Learn from EU in the Coming VAT Reform on Postal and Telecommunication Service) (February 1, 2013). 涉外税务, Available at SSRN: https://ssrn.com/abstract=2514816

Na Li (Contact Author)

Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU) ( email )

Althanstrasse 39-45
A-1090 Wien
Austria

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