2023年全國(guó)碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、1外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：TheValueAddedTaxonElectronicCommerceintheEuropeanUnion1.IntroductionThispaperdiscussesapplicationofthevalueaddedtax(VAT)toelectroniccommerce(ecommerce)intheEuropeanUnion(EU).Electroniccommerce(asdefinedby

2、AbramsDoernberg1997)is“theuseofcomputerwkstofacilitatetheproductiondistributionsaledeliveryofgoodsservices.”Mostecommerceinvolvesbusinesstobusiness(B2B)transactions.Electroniccommercecausestaxproblemsprimarilywhenitcross

3、esboundariesbetweentaxingjurisdictions—fexamplebetweenmembersoftheEUbetweenmembersothernations.Oneimplicationisthatproblemsarelikelytorequirecooperativesolutions.TheCommissionoftheEuropeanCommunities(hereaftertheEuropean

4、Commission)haswritten(2000)“Ecommerceisbyitsnatureatrulyglobalprocessnotaxjurisdictionactinginisolationcanresolvealltheissuesitraises....Thesuccessfuladministrationapplicationoftaxeswilltoagreatextentdependoninteraliaach

5、ievinganinternationalconsensus...”Thispaperfocusesonelectroniccommercethatcrossesbderstheneedfinternationalcooperation.Firstitwillbeusefultogetseveralbackgroundissuesoutoftheway.1.1.ShouldElectronicCommerceBeTaxedTheEuro

6、peanUnion(2000)hasexpressedtheintent“...tobecomethemostcompetitivedynamicknowledgebasedeconomyinthewldcapableofsustainableeconomicgrowthwithmebetterjobsgreatersocialcohesion.”Evensothepossibilitythatecommerceshouldbenefi

7、tfrompreferentialtaxationhasapparentlyneverbeenconsideredseriouslyintheEUasithasintheUnitedStates.In1998theEuropeanCommissionstatedunequivocally(1998)“TheEUVATsystemshould...providethelegalcertaintysimplicityneutralityre

8、quiredfthefull3implementedftangibleproducts(inSection4)howitmightbeimplementedfintangibleproducts.Tothisenditisusefultodivideinternationalcommerceintofourcategies(showninTable1)dependingona)whetheritinvolvesatangibleprod

9、uctanintangible(digitized)productserviceb)whetherthepurchaserisaregisteredtradereitheraconsumeranunregisteredtrader(“other”).TheboxesdealingwithtangibleproductsdistinguishbetweentradewithothermembersoftheEU(internaltrade

10、)tradewithnonmembers(externaltrade).(TheseissuesarediscussedinsomewhatgreaterdetailinMcLure2003a).3.ImplementingtheDestinationBasedVATonTangibleProducts3.1.ExternalTradeTangibleproductsimptedintotheEUviacommercialchannel

11、sbyeitherregisteredtradersothers(cases1a2a)aretaxedatthebderwhetherderedelectronicallybyconventionalmeansasarepurchasesofreturningtourists.Theprimaryadministrativeproblemcreatedbytheadventofecommerceistheincreasedvolumeo

12、fsmallpackagespassingthroughcustoms.Enhancedexemptionsfsmallshipmentswhichmayberequiredtoameliatethisproblemwouldadverselyaffectboththeeconomicneutralitythefairnessofthesystemaswellasrevenuesindestinationstates.3.2.Inter

13、nalTradeUnderthecurrent“transitional”VATsystemtangibleproductsmovingbetweenmembersoftheEUaretreateddifferentlydependingonwhethertheyareboughtbyregisteredtraders(case1b)byothers(case2b).Inthefmercaseexptsarezeroratedinthe

14、stateofigin.Underthesystemof“reverseging”purchasersareexpectedtoselfassessthetaxofthedestinationstate.UndertheVATInfmationExchangeSystem(VIES)taxablepersonsarerequiredtofilequarterlyreptsdetailingsuppliestoimptsfromother

15、EUmembers.Salesfromavendlocatedinonememberstatetoconsumersunregisteredtraderslocatedinanother(e.g.maildertelephonesaleswhicharecommonlycalled“distanceselling”)aretreateddifferentlydependingonthevolumeofsalesthevendmakest

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