CAJ | 학술논문

OECD发布的《国际增值税指南》与BEPS计划中的《关于数字经济面临的税收挑战的报告》为实现“国际贸易中性”及跨境服务贸易增值税政策协调带来了新挑战。鉴于欧盟增值税立法实践与国际增值税协调的构建运作机制具有高度相关性，通过剖析OECD对数字经济挑战的应对及欧盟增值税的立法实践能窥见国际增值税指南的原理和运行规律，同时也能为我国“营改增”相关立法与“一带一路”背景下企业“走出去”等问题提供积极的借鉴。
OECD발포적《국제증치세지남》여BEPS계화중적《관우수자경제면림적세수도전적보고》위실현“국제무역중성”급과경복무무역증치세정책협조대래료신도전。감우구맹증치세입법실천여국제증치세협조적구건운작궤제구유고도상관성，통과부석OECD대수자경제도전적응대급구맹증치세적입법실천능규견국제증치세지남적원리화운행규률，동시야능위아국“영개증”상관입법여“일대일로”배경하기업“주출거”등문제제공적겁적차감。
“The International VAT Guideline” published by OECD and the“Report on Tax Chal-lenges under the framework of Digital Economy” being planned by BEPS pose new challenges for the re-alization of the “neutrality in international trade” and the harmonization of the VAT policies for the cross-border serves trade. <br> Briefing the fact that EU VAT legislation and its operational regime commands high correlation with the operation mechanism of the composition of international VAT, this paper, through the analysis and discussion of OECD’ s countermeasure in addressing those tax challenges in circumstances of the digital economy and the EU VAT legislation, offers a glimpse of the operational rules and principles of EU VAT legislation guidelines and philosophy. Also, this paper affords some helpful insights for China’ s“replacing business tax with VAT”, and suggests some food for thought for Chinese enterprises in their endeavour to broaden their business scope internationally under the framework of “One belt, One Road” .