Research On Taxation Conflict And Coordination Rules For Cross-border Supplies Of Services With The Application Of VAT

Over the past few decades,the issue of tax jurisdiction in the VAT system has not been paid attention to.The inconsistency of VAT rules in different countries leads to double taxation or unintentionally not taxed of value-added tax on cross-border trade in services.At present,countries in the practice of value-added tax legislation and taxation mainly in the Origin principles and the Destination principle.The Destination principle is proved to be superior to the Origin principle by being able to achieves neutrality in international trade.In fact,the application of the Destination principle in the field of value-added tax levied on cross-border trade in services has been adopted by the EU is ultimately adopted by the OECD's "International VAT / GST Guidelines" as a globally prevailing guideline.It is an urgent task for China to study how to learn from international comprehensive experience in order to improve the value-added tax policy of cross-border service and to integrate the new international taxation order.