歐盟委員會就數字時代的新增值稅規(guī)則啟動公眾咨詢（中英文對照）

來源：歐盟官網

翻譯：思邁特財稅國際稅收服務團隊

On 21 January 2022, the European Commission announced the launch of a public consultation on the current VAT rules, whether they are adapted to the digitalage and how digital technology can be used to help Member States fight VAT fraud and benefit businesses.

2022年1月21日，歐盟委員會宣布啟動一項公眾咨詢，內容包括現行增值稅規(guī)則是否適應數字時代，以及如何利用數字技術幫助成員國打擊增值稅欺詐并使企業(yè)受益。

According to the Commission, the EU-27 collected over EUR1 trillion (USD1.1 trillion) in VAT revenues in 2019, but revenue loss was estimated at EUR134bn. A significant part of this loss consists of fraud, in particular missing traderintra-community (MTIC) fraud, estimated in the range of EUR40-60bn. The consultation seeks feedback from businesses, academics, Member States and other stakeholders. Audience is invited to provide views on how technology can beused to reduce administrative burdens and related costs for businesses, and at the same time fight tax fraud. The feedback shows that VAT remains as a major sourceof revenue for Member States but is still not prepared to deal with the new digital reality, due to its complex rules for businesses and its proneness to fraud.

根據歐盟委員會的數據，2019年歐盟27個成員國的增值稅收入超過了1萬億歐元(1.1萬億美元)，但增值稅收入損失估計為1340億歐元。這一損失的很大一部分是欺詐行為造成，特別是旋轉木馬式(MTIC)欺詐行為造成的損失估計在400億至600億歐元之間。此次咨詢旨在尋求企業(yè)、學術界、成員國和其他利益相關者的反饋。邀請各方就如何利用技術減輕企業(yè)的行政負擔和相關成本并就打擊稅務欺詐行為提供反饋意見；意見反饋還應表明，增值稅是成員國的主要收入來源，但由于其復雜的商業(yè)規(guī)則和欺詐傾向，仍不能適應新的數字現實。

The consultation is intended to deliver the Commission's action plan for "VAT in the digital age", which looks to improve how tax authorities use technology to fight tax fraud and benefit businesses, and modernize the bloc's VAT rules to respond to the digitalization of the economy. In particular it will update VAT reporting obligations and facilitate e-invoicing, update the VAT rules for the platform economy, and move to having a single VAT registration process in the EU.

此次咨詢旨在傳達歐盟委員會關于“數字時代增值稅”的行動計劃，該計劃旨在改善稅務當局如何利用技術打擊稅務欺詐并使企業(yè)受益，并使歐盟的增值稅規(guī)則現代化，以應對經濟數字化。特別是，它將更新增值稅報告義務，推廣電子發(fā)票，更新平臺經濟的增值稅規(guī)則，并在歐盟實行統一的增值稅注冊流程。

To achieve this, fair, efficient and sustainable taxation is key. That is why on15 July 2020, the European Commission adopted a new Tax Package. The Package reinforces the fight against tax abuse, helps tax administrations keep pace with a constantly evolving economy and eases administrative burdens forcitizens and companies. It also ensures improved cooperation with non-EUcountries, and strengthens the Commission’s support to developing countries.

要實現這一目標，公平、高效和可持續(xù)的稅收是關鍵。因此，歐盟委員會于2020年7月15日通過了一項新的一攬子稅收方案。該方案加強對濫用稅收政策的行為的打擊，幫助稅務部門適應不斷變化的經濟環(huán)境，并減輕公民和企業(yè)的行政負擔。另外，還加強與非歐盟國家的合作，加強對發(fā)展中國家的支援。

In 2020, the Commission announced its Action Plan for fair and simple taxation supporting the recovery, a set of 25 initiatives to be implemented up until 2024 to make taxation fairer, simpler and more adapted to modern technologies. The Tax Action Plan is a set of 25 initiatives the European Commission will implement between now and 2024 to make taxation fairer, simpler and more adapted to modern technologies. The Tax Action Plan sets out measures to:

2020年，歐盟委員會宣布了支持復蘇的公平和簡單稅收行動計劃。稅收行動計劃是歐盟委員會到2024年將實施的25項舉措，旨在使稅收更公平、更簡單、更適應現代技術。稅收行動計劃提出了一些措施，以期達到以下目的：

A.Reduce tax obstacles and unnecessary administrative burdens for businesses in the Single Market. Tax simplification will improve the business environment,enhance business competitiveness and contribute to economic growth.

B.Help Member States enforce existing tax rules and improve tax compliance,ensuring they can secure reliable tax revenues.

C.Help tax authorities better exploit existing data and share new data more efficiently, in a way which will improve the enforcement of tax rules and help combat tax fraud and evasion more effectively.

D.Promote taxpayers’ rights, by increasing their awareness of their rights under EU law,simplifying their obligations and facilitating their compliance.

A.減少單一市場企業(yè)的稅收障礙和不必要的行政負擔。簡化稅制將改善營商環(huán)境，增強營商競爭力，促進經濟增長。

B.幫助成員國執(zhí)行現有稅收規(guī)則，促進稅收合規(guī)，確保成員國能夠獲得可靠的稅收收入。

C.幫助稅務機關更好地利用現有數據，更有效地共享新數據，以促進稅收法規(guī)的執(zhí)行，更有效地打擊稅務欺詐和逃稅。

D.保障納稅人的權利，提高他們在歐盟法律下的權利意識，簡化義務并促進遵從。