2019年第五届全球增值税论坛

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3月20-22日，OECD第五届全球增值税论坛在澳大利亚墨尔本召开，来自100多个国家和地区的300多名税务代表参会。会议有两项主题：数字化对增值税制度的挑战与机遇；有效应对增值税的骗税与逃税。

OECD 向会议提交专题报告。报告提出电子商务增值税的新措施，通过发挥数字平台的作用，促使税务机关与在线市场加强数据共享和合作。

附件是本次论坛的会议报告。和大家共享，一起探讨增值税国际改革前沿。

Introduction ........................................................................................................................................... 3
The Role of Digital Platforms in the Collection of VAT/GST on Online Sales Report March 2019 ............................................................................................................................... 5
Preface .................................................................................................................................................... 6
1.1. Background and objective of this report ....................................................................................... 6
1.2. Structure of this report .................................................................................................................. 7


Chapter 1. The VAT/GST collection challenges of digital trade and the role of digital platforms in addressing them ................................................................................................................................... 12
1.1. Introduction ................................................................................................................................. 13
1.2. Digital trade growth and its challenges for VAT/GST collection ............................................... 13
1.2.1. Increasing digitalisation and the growth in e-commerce ...................................................... 13
1.2.2. The relevance for VAT/GST ................................................................................................ 14
1.2.3. The particular challenge of cross-border supplies of goods ................................................. 15
1.3. Delivering consistent solutions for the involvement of digital platforms in the collection of VAT/GST on online sales .................................................................................................................. 17
1.3.1. Objective of the report .......................................................................................................... 17
1.3.2. Scope of the report ............................................................................................................... 19
1.3.3. Sharing economy as a separate work stream ........................................................................ 19
1.3.4. Overview of measures identified in the report ..................................................................... 19


Chapter 2. The digital platform as the person liable for the VAT/GST on online sales (platform VAT/GST liability regimes) ................................................................................................................ 21
2.1. Introduction ................................................................................................................................. 22
2.2. Full VAT/GST liability regime ................................................................................................... 23
2.2.1. Overview .............................................................................................................................. 23
2.2.2. What are “digital platforms” for the application of a full VAT/GST liability regime? – Which indicators could be relevant for the application of the full VAT/GST liability regime? ................ 26
2.2.3. Other aspects of designing the scope of a full VAT/GST liability regime ........................... 28
2.2.4. Information needs that are considered relevant when operating under the full VAT/GST liability regime ............................................................................................................................... 33
2.2.5. VAT/GST collection and payment process under the full VAT/GST liability regime ........ 34
2.2.6. Overarching policy design considerations with respect to the full VAT/GST liability regime36
2.2.7. A range of additional policy design considerations focused on the operation of the full VAT/GST liability regime for online sales connected with an importation of low-value goods ... 40
2.2.8. Overall assessment of the full VAT/GST liability regime ................................................... 48
2.3. Other liability regimes for digital platforms in the collection and payment of VAT/GST on online sales .................................................................................................................................................... 49


Chapter 3. Other roles for digital platforms to support the collection of VAT/GST on online sales ............................................................................................................................................................... 50
3.1. Introduction ................................................................................................................................. 51
3.2. Information sharing obligation ................................................................................................... 51
3.2.1. Background and preliminary considerations ........................................................................ 51
3.2.2. Scope and application of the obligation ............................................................................... 52
3.2.3. Type of information to be shared/reported ........................................................................... 52
3.2.4. Implementation options ........................................................................................................ 53
3.2.5. General design and policy observations/considerations ....................................................... 54
3.3. Education of suppliers using digital platforms ........................................................................... 55
3.3.1. Background and possible approach ...................................................................................... 55
3.3.2. General design and policy observations/considerations ....................................................... 56
3.4. Formal co-operation agreements ................................................................................................. 56
3.4.1. Background and preliminary considerations ........................................................................ 56
3.4.2. Scope of formal co-operation agreements ............................................................................ 57
3.4.3. General design and policy observations/considerations ....................................................... 58
3.5. Platforms acting as a voluntary intermediary ............................................................................. 58
3.5.1. Background and preliminary considerations ........................................................................ 58
3.5.2. Scope .................................................................................................................................... 59
3.5.3. General design and policy considerations ............................................................................ 59


Chapter 4. Supporting measures for efficient and effective collection of VAT/GST on online sales61
4.1. Introduction ................................................................................................................................. 62
4.2. Joint and several liability ............................................................................................................ 62
4.2.1. Overview .............................................................................................................................. 62
4.2.2. Practical application of joint and several liability provisions to digital platforms ............... 63
4.2.3. Description of Variation 1 – Forward looking ..................................................................... 63
4.2.4. Description of Variation 2 – Focus on past liability............................................................. 64
4.2.5. Implementation considerations for joint and several liability .............................................. 64
4.3. Monitoring supplies made via fulfilment houses ........................................................................ 65
4.4. Do not lose sight of online sales that do not involve digital platforms ....................................... 66
4.5. Co-operation between tax and customs authorities at domestic level ......................................... 67
4.6. International mutual co-operation and exchange of information ................................................ 68
4.6.1. Overview .............................................................................................................................. 68
4.6.2. Existing mechanisms for mutual co-operation ..................................................................... 68
4.7. Supporting compliance through risk analysis ............................................................................. 69
4.8. Remain vigilant against abuse .................................................................................................... 69


References ............................................................................................................................................ 71


Annex I. A non-exhaustive list of examples of functions considered relevant for enlisting digital platforms under full VAT/GST liability regime ............................................................................. 73
Annex II. Simplified payment cycle............................................................................................... 75
Annex III. Main features of a simplified registration and compliance regime for non-resident suppliers ......................................................................................................................................... 76
Annex IV. Possible implementation timeframe ............................................................................. 80
Annex V. A high-level overview of current customs procedures (Traditional Collection Model) 81
Annex VI. Current International Regulatory E-Commerce Developments ................................... 83
Annex VII. WCO Cross-Border E-Commerce Framework of Standards ...................................... 84

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