跨國銷售勞務加值稅課稅權之歸屬

Cross-Border Services Rules for VAT

戴家旭(Chia-Hsu Tai)

指導教授 ： 葛克昌

國立臺灣大學/法律學院/法律學研究所/碩士(2013年)

https://doi.org/10.6342/NTU.2013.00899

摘要

跨國銷售勞務加值稅課稅權之歸屬，制度設計上應能反映目的地課稅原則、稅捐中立原則。我國營業稅法法制上，仰賴與外銷有關、及境內提供境外使用作為課稅權判斷基準。但勞務具有無體之特徵，在電子商務蓬勃發展、交通工具運輸便利之今日，以純粹消費判斷標準（使用或享用條款）判斷課稅權歸屬，對於徵納雙方來說均為治絲益棼之問題。這方面歐盟加值稅指令、OECD加值稅指導準則之努力值得學習，原則上以標誌方式判斷課稅權歸屬，俾求合理分配課稅管轄權。
本文第一章緒論點出問題意識：跨國銷售勞務加值稅課稅權歸屬之問題，在於勞務具有無體之特質。第二章敘述加值稅無論經過多少交易階段稅捐仍為中立、採目的地原則可確保加值稅之稅捐中立、以及純粹消費標準（使用或享用條款）判斷課稅權歸屬困難處。第三章探討營業稅之性質究為銷售稅或消費稅，以及現行我國對跨國銷售勞務加值稅課稅權歸屬判斷標準，採純粹消費判斷標準及是否與外銷有關。第四章淺介歐盟加值稅指令及OECD加值稅指導準則，比較法上立法趨勢為採目的地課稅原則，及以標誌方式判斷課稅權歸屬。第五章討論不同案例於我國法之適用。第六章為本文結論。

關鍵字

跨國銷售勞務 ； 課稅權歸屬 ； 歐盟加值稅指令 ； OECD加值稅指導準則 ； 消費地課稅原則 ； 與外銷有關 ； 境內提供境外使用

並列摘要

The VAT system of the place of taxation shall reflect the destination principle and neutrality principle. Taiwan’s Value-added and Non-value-added Business Tax Act relies on services relating to export, or provided in Taiwan but used in a foreign country as criteria to determine the place of taxation. However, intangibility is a characteristic feature of the supply of services. With burgeoning development of e-commerce and high-speed transportation, use and enjoyment clauses are difficult for both taxpayers and tax administrators to judge the place of taxation. In this area, the working results of EU VAT Directives and OECD International VAT/GST Guidelines are worth understanding. The method they utilize is to use proxies to determine the place of taxation for the purpose of allocating tax jurisdiction justly.
Chapter one points out the issue of the thesis: the question of cross-border services rules for VAT is services are characteristic of intangible. Chapter two illustrates VAT is neutral regardless of how many transactions are involved, the adoption of destination principle can ensure its neutrality, and difficulities of determining the place of taxation by using pure definition of consumption standard (use and enjoyment clauses). Chapter three discusses whether VAT is “sales tax” or “consumption tax”, and current criteria for determining the place of taxation in Taiwan are pure definition of consumption test and related to export test. Chapter briefly introduces EU VAT Directives and OECD VAT guidelines. The current trends are adopting destination principle, and using proxies or markers to judge the place of taxation. Chapter five discusses applications of different cases in Taiwan. Chapter six is the conclusion.

並列關鍵字

cross-border transactions of services ； place of taxation ； EU VAT Directives ； OECD VAT Guidelines ； place of consumption principle ； services relating to export ； provided in Taiwan but used in a foreign country

參考文獻

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1. 最高行政法院100年判字第1013號判決。

2. 最高行政法院99年判字第1099號判決。

3. 最高行政法院99年判字第656號判決。

4. 最高行政法院97年判字第192號判決。