12月5日消息，據(jù)獲悉，日前，歐盟委員會(huì)（European Commission）公布針對跨境電商商品貿(mào)易的VAT（value-added sales tax指增值稅）規(guī)范化的新法案。
歐盟委員會(huì)方面表示，本次為了改善歐盟內(nèi)部針對電商商務(wù)繳納VAT的效率和環(huán)境，將作出以下四個(gè)措施：

第一，設(shè)立新的網(wǎng)上實(shí)物交易和服務(wù)交易的VAT繳納新規(guī)。

在過去，跨境電商賣家需分別向歐盟內(nèi)不同目標(biāo)市場國繳納VAT稅。該VAT繳納方式導(dǎo)致商家在每個(gè)國家每年花費(fèi)大概8000歐的納稅成本?，F(xiàn)在歐盟委員會(huì)提議要把該VAT繳納方式簡化，跨境賣家將按季度統(tǒng)一向歐盟結(jié)算VAT稅。目前，該納稅系統(tǒng)已經(jīng)運(yùn)用于手機(jī)應(yīng)用上跨境服務(wù)交易，并在2015年成功收取30億歐的跨境網(wǎng)上服務(wù)VAT。

第二，簡化小商戶和創(chuàng)業(yè)企業(yè)VAT繳納規(guī)則。

歐盟將設(shè)立兩個(gè)貿(mào)易額來界定小型企業(yè)以及中小企業(yè)，以簡化其VAT繳納流程：1.對于每年低于1000歐跨境貿(mào)易額的商家，其可以直接在自己國家申報(bào)繳納VAT。該法案將惠及歐盟內(nèi)超過97%的43萬家小型跨境貿(mào)易商戶。2.針對年跨境貿(mào)易額低于10萬歐的中小型企業(yè)，其VAT繳納方式也將簡化為僅根據(jù)其目標(biāo)用戶群體來進(jìn)行地區(qū)繳納。

上述兩個(gè)VAT繳納規(guī)則最早將于2018年前在網(wǎng)上服務(wù)交易領(lǐng)域?qū)崿F(xiàn)以及在2021年前在網(wǎng)上商品交易領(lǐng)域?qū)崿F(xiàn)。

第三，新措施解決跨境貿(mào)易VAT詐騙行為。

在過去，歐盟外的跨境電商賣家銷往歐盟內(nèi)產(chǎn)品，只要貨值低于22歐元，均能免繳VAT稅款。該規(guī)則導(dǎo)致一些跨境賣家有意低報(bào)商品的價(jià)值，以免除增值稅。現(xiàn)在每年有大概1.5億個(gè)進(jìn)入歐盟內(nèi)的包裹都是免稅的。因此，歐盟將取消22歐跨境貿(mào)易免稅額度以整治VAT詐騙。

第四，電子書跟書籍產(chǎn)品或采取統(tǒng)一VAT征稅規(guī)則。

目前電子書跟普通書籍的跨境交易VAT納稅規(guī)則是不一樣的。對于普通書籍的跨境交易，歐盟會(huì)給予降稅甚至免稅，但電子書卻仍需正常納稅。未來，一旦歐盟國家均同意新法案后，電子書將與普通書籍采取相同的跨境貿(mào)易稅規(guī)則。

記者了解到，歐盟增值稅（EU VAT）是對附加在商品和服務(wù)的價(jià)值征稅的一種消費(fèi)稅，適用于在歐洲交易的、用于使用或消費(fèi)的商品或服務(wù)。就跨境貿(mào)易而言，對于歐洲商家來說，出口不需要收取，但進(jìn)口到歐洲國家則需要征收。

附歐盟委員會(huì)針對跨境VAT新法案對外新聞稿中四大措施的細(xì)則：

New VAT rules for sales of goods and services online:Currently,online traders have to register for VAT in all the Member States to which they sell goods.Often cited as one of the biggest barriers to cross-border e-commerce,these VAT obligations cost businesses around8,000 for every EU country into which they sell.We are now proposing that businesses make one simple quarterly return for the VAT due across the whole of the EU,using the online VAT One Stop Shop.This system already exists for sales of e?services such as mobile phone apps,and has been proven successful with more than3 billion in VAT being collected through the system in 2015.Administrative burdens for companies will be reduced by a staggering 95%,giving an overall saving to EU business of2.3 billion and increasing VAT revenues for Member States by7 billion.

Simplifying VAT rules for micro-businesses and startups:A new yearly threshold of10,000 in online sales will be introduced under which businesses selling cross-border can continue to apply the VAT rules they are used to in their home country.This will make complying with VAT rules easier for 430,000 companies across the EU,representing 97%of all micro-business trading cross?border.A second new yearly threshold of100,000 will make life easier for SMEs when it comes to VAT,with simplified rules for identifying where their customers are based.The thresholds could be applied as early as 2018 on e?services,and by 2021 for online goods.Other simplifications would allow the smallest businesses to benefit from the same familiar VAT rules of their home country,such as invoicing Ｒequirements and record keeping.The first point of contact will always be with the tax administration where the business is located and businesses will no longer be audited by each Member State where they have sales.

Action against VAT fraud from outside the EU:Small consignments imported into the EU that are worth less than22 are currently exempt from VAT.With around 150 million parcels imported free of VAT into the EU each year,this system is open to massive fraud and abuse,creating major distortions against EU business.Firstly,EU businesses are put at a clear disadvantage since unlike their non-EU competitors,they are liable to apply VAT from the first eurocent sold.Secondly,imported high-value goods such as smartphones and tablets are consistently undervalued or wrongly described in the importation paperwork in order to benefit from this VAT exemption.The Commission has therefore decided to remove this exemption.

Equal rules for taxing e-books,e-newspapers and their printed equivalents:Current rules allow Member States to tax printed publications such as books and newspapers at reduced rates or,in some cases,super-reduced or zero rates.The same rules exclude e-publications,meaning that these products must be taxed at the standard rate.Once agreed by all Member States,the new set-up will allow–but not oblige–Member States to align the rates on e-publications to those on printed publications.