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1、International?Tax?and?Public?Finance,?10,?753–762,?2003c?2003?Kluwer?Academic?Publishers.?Printed?in?the?Netherlands.The?Value?Added?Tax?on?Electronic?Commercein?the?European?UnionCHARLES?E.?MCLURE,?Jr.mclure@hoover.stanford.eduSenior?Fellow,?Hoover?Institution,?Stanford?University,?St
2、anford,?CA,?94305-6010AbstractThis?paper?concludes?that?any?failure?to?apply?value-added?tax?(VAT)?to?electronic?commerce?crossing?bordersbetween?EU?Member?States?and?other?countries?should?not?affect?the?VAT?liability?of?registered?traders,?even?ifthe?reverse?charge?rule?(taxation?in?
3、the?hands?of?recipients)?is?not?applied.?The?only?type?of?e-commerce?that?isproblematic?involves?sales?of?digital?content?to?consumers?and?unregistered?traders.?However,?such?sales?constitutea?minuscule?fraction?of?purchases?by?households?and?unregistered?traders?(given?the?extremely?l
4、ow?level?of?small-business?exemptions).?Thus,?while?many?believe?that?the?question?of?how?to?tax?e-commerce?under?the?VAT?isurgent,?how?it?is?resolved?may?not?be?very?important.Keywords:?Value?Added?Tax,?European?Union?VAT,?taxation?of?electronic?commerceJEL?Code:?H201.IntroductionThi
5、s?paper?discusses?application?of?the?value?added?tax?(VAT)?to?electronic?commerce?(e-commerce)?in?the?European?Union?(EU).?Electronic?commerce?(as?de?ned?by?Abrams?andDoernberg,?1997)?is?“the?use?of?computer?networks?to?facilitate?the?production,?distribution,sale,?and?delivery?of?good
6、s?and?services.”?Most?e-commerce?involves?business-to-business(B2B)?transactions.Electronic?commerce?causes?tax?problems?primarily?when?it?crosses?boundaries?betweentaxing?jurisdictions—for?example,?between?members?of?the?EU?or?between?members?andother?nations.?One?implication?is?that?
7、problems?are?likely?to?require?cooperative?solutions.The?Commission?of?the?European?Communities?(hereafter?the?European?Commission)?haswritten?(2000),?“E-commerce?is,?by?its?nature,?a?truly?global?process?and?no?tax?jurisdiction,acting?in?isolation,?can?resolve?all?the?issues?it?rais
