欧盟委员会就数字时代的新增值税规则启动公众咨询（中英文对照）
来源：欧盟官网
翻译：思迈特财税国际税收服务团队
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，欧盟委员会宣布启动一项公众咨询，内容包括现行增值税规则是否适应数字时代，以及如何利用数字技术帮助成员国打击增值税欺诈并使企业受益。
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.
根据欧盟委员会的数据，2019年欧盟27个成员国的增值税收入超过了1万亿欧元(1.1万亿美元)，但增值税收入损失估计为1340亿欧元。这一损失的很大一部分是欺诈行为造成，特别是旋转木马式(MTIC)欺诈行为造成的损失估计在400亿至600亿欧元之间。此次咨询旨在寻求企业、学术界、成员国和其他利益相关者的反馈。邀请各方就如何利用技术减轻企业的行政负担和相关成本并就打击税务欺诈行为提供反馈意见；意见反馈还应表明，增值税是成员国的主要收入来源，但由于其复杂的商业规则和欺诈倾向，仍不能适应新的数字现实。
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.
此次咨询旨在传达欧盟委员会关于“数字时代增值税”的行动计划，该计划旨在改善税务当局如何利用技术打击税务欺诈并使企业受益，并使欧盟的增值税规则现代化，以应对经济数字化。特别是，它将更新增值税报告义务，推广电子发票，更新平台经济的增值税规则，并在欧盟实行统一的增值税注册流程。
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.
要实现这一目标，公平、高效和可持续的税收是关键。因此，欧盟委员会于2020年7月15日通过了一项新的一揽子税收方案。该方案加强对滥用税收政策的行为的打击，帮助税务部门适应不断变化的经济环境，并减轻公民和企业的行政负担。另外，还加强与非欧盟国家的合作，加强对发展中国家的支援。
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，欧盟委员会宣布了支持复苏的公平和简单税收行动计划。税收行动计划是欧盟委员会到2024年将实施的25项举措，旨在使税收更公平、更简单、更适应现代技术。税收行动计划提出了一些措施，以期达到以下目的：
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.减少单一市场企业的税收障碍和不必要的行政负担。简化税制将改善营商环境，增强营商竞争力，促进经济增长。
B.帮助成员国执行现有税收规则，促进税收合规，确保成员国能够获得可靠的税收收入。
C.帮助税务机关更好地利用现有数据，更有效地共享新数据，以促进税收法规的执行，更有效地打击税务欺诈和逃税。
D.保障纳税人的权利，提高他们在欧盟法律下的权利意识，简化义务并促进遵从。
