New German Law to CombatVAT Evasion in Ecommerce
新近德国打击电子商务 VAT 欺诈的
法律
Dr. Jörg Brettschneider
Rechtsanwalt (German Attorney-at-Law)in Hamburg
德国律师 汉堡
- Text in English and Chinese –
-英语与汉语正文-
1st Edition, 2018
2018年 第一版
Book Series: New Silk Road Law ® #2
Copyright: © 2018: Dr. Jörg Brettschneider
Design of bookcover 封面设计: Qian Zhang 张谦
Publisher出版商:
tredition GmbH
Halenreie 40-44
22359 Hamburg, Germany
ISBN: 978-3-7482-0594-4 (Paperback)
ISBN: 978-3-7482-0595-1 (Hardcover)
ISBN: 978-3-7482-0596-8 (e-Book)
This work and its parts are protected by copyright
本作品及其部分受版权保护
A catalogue record for this publication is available from Die Deutsche Bibliothek: http://dnb.d-nb.de abrufbar.
该出版物的目录记录可从德国书目查询：http://dnb.d-nb.de。
Foreword 前言
This booklet about the new German law to combat VAT fraud international ecommerce “Gesetz zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften” is written in English and Chinese to give non-English speaking ecommerce sellers in China information about the coming legislation. Main target of the legislation are the ecommerce sellers from China.
本书内容是关于新近德国打击国际电子商务 VAT 欺诈的法律 《防止在电子商务中关于销售货物的逃税和为了改变其他税法 规定的法律》，以英汉双语书写，从而方便非英语背景的中国 电商卖家获取即将出台之立法的相关信息。该立法的主要针对 对象是来自中国的电商卖家。
The Deutsche HansaGT GmbH, a German-Chinese business consulting firm from Hamburg, has not only translated part B of the manuscript in Chinese, but has consulted the author about the topic. The Deutsche HansaGT GmbH has built up a unique expertise in German-China cross border business projects and consults the author on business questions related to China regularly.
德国 HansaGT 有限公司，是一家位于汉堡的中德商务咨询公 司。该公司不仅对本书 B 部分内容进行了中文翻译，而且为笔 者的话题也提供了咨询。德国 HansaGT 有限公司在中德跨境 商务项目中有着非常卓越的专业知识，并定期为笔者提供关于 中国商务问题的咨询。
The author is very grateful for valueable discussions about the topic with ecommerce sellers from Shenzhen/China in March, April, July and August 2018 and with the staff of the Deutsche HansaGT GmbH and especially with Xuyang Liu and Harm Hinrichs. Various people helped the author to built up a network in the Chinese ecommerce business.
笔者在此感谢与来自中国，特别是深圳的电商卖家在 2018 年 3 月、4 月和 8 月以及与德国 HansaGT 有限公司的员工，特 别是刘旭阳和 Harm Hinrichs 进行的富有价值的讨论。笔者在 许多人的帮助下建立起了中国电商业务网络。
Last but not least the author is grateful to his assistant Yiwen Sun not only for translation work, editing work and discussing the topic, but for explaining VAT law to Chinese clients as well.
最后，笔者在此对助手孙怡雯的翻译、编辑、参与话题讨论以 及向中国客户解释 VAT 相关法律的工作表示感谢。
The part B was written in August 2018 in Shenzhen/China in the context of discussions with ecommerce sellers and was published as Econstor-Working Paper on September 6th, 2018. This part is revised and updated.
本书的 B 部分是于 2018 年 8 月，在与中国特别是深圳电商卖 家进行讨论并于 2018 年 9 月 6 日出版了《Econstor-工作文件 》的背景下，在中国深圳进行的写作。该部分内容现进行了修 订和更新。
The author can be contacted by email: [email protected].
联系笔者可通过发送电子邮件至：[email protected]。
Hamburg, November 25th, 2018
汉堡，2018年11月25日
Table of Contents 目录表
Foreword 前言
Table of Contents 目录表
A. Introduction and Latest Developments 引言和最新发展
B. Legislation 立法
I. Background 背景
II. Summary of the Legislation 立法摘要
1. Definitions 定义
2. Documentary Obligations for Platform Operators 平台运营商的记 录义务
3. Certificate of the Competent Tax Authority 主管税务机关证书
4. Liability Rule for Platform Operators 平台运营商的责任规则
5. Naming of an Authorized Recipient 授权收件人的命名
6. Collective Information Requests 集体信息请求
7. Date of Enactment and Transition Period 颁布日期和过渡期
III. Evaluation of the Legislation 立法评估
1. Certificate as further administrative Burden 额外行政负担的证书
2. Possible Delays in Providing the Tax Registration 提供税务登记可 能的延误
3. Possible Delays in Providing the Certificate 提供证书可能的延误
4. Information of Platform Operators by Tax Authorities 税务机关对 于平台运营商的信息
5. Transition Period 过渡期
6. Collective Information Requests 集体信息请求
7. Naming of an Authorized Recipient 授权收件人的命名
8. Legislation Aimed at Ecommerce via Electronic Marketplaces 立法 通过电子市场瞄准电子商务
IV. Need for further Discussion, open Questions, Conclusion 进一步讨 论的需要、开放式问题和结论
C. Some Notes on Recovering Amazon-Accounts 对恢复亚马逊账号的几 点说明
D. References 参考文献列表
E. The Author 作者
A. Introduction and Latest Developments 引言和最新发展
The Federal Republic of Germany will enact a problematic law to combat VAT fraud in international ecommerce from January 1st 20181 on (there will be transition periods for overseas sellers and EU sellers). Legislative objective is to combat VAT evasion especially by ecommerce sellers from China without mentioning Chinese sellers explicitly.2 The legislation is described, discussed and criticized from the perspective of ecommerce sellers from the P. R. of China. The goal is to give the Chinese ecommerce sellers a voice in the implementation process. The revised part B was published as an Econstor Working Paper3 before to raise the concerns about the legislation in the legislative process. The administrative process of applying for