随着经济全球化的不断深化,全球跨境服务贸易的规模迅猛增长,类型日趋复杂,商务服务、信息服务等无形服务和无形资产交易在国际服务贸易中所占的比重越来越大。同时,越来越多的国家和地区实行增值税制度,确定跨境服务增值税征收地方面的矛盾和冲突日益显现,这极易在流转税领域造成对跨境服务贸易的双重征税或者双重不征税的后果,迫切需要采取措施来协调跨境服务增值税征收地确认规则。面对跨境服务增值税征收地确认规则的国际发展趋势,我国应当如何做出选择,是一个具有重要理论价值和现实意义的问题。 With the continuous deepening of economic globalization, the scale of cross-border service trade in the world has been growing rapidly and the types become increasingly complicated. The proportion of intangible services such as business services and information services and the transaction of intangible assets in the international trade in services has become increasingly large. At the same time, more and more countries and regions implement the VAT system to determine the contradictions and conflicts arising from the collection of VAT on cross-border services. This can easily create double taxation or double taxation on the cross-border service trade in the area of ​​turnover tax The consequences of non-taxation, there is an urgent need to take measures to coordinate the confirmation rules for the collection of value-added tax cross-border services. In the face of the international development trend of the confirmation rules for the collection of value-added tax on cross-border services, how China should make its choice is an issue of great theoretical value and practical significance.