| 欧盟关税法和增值税法中的发票：有什么需要考虑的？*Michael Lux** 撰翁武耀 冯米霞*** 译内容摘要：无论在欧盟关税法还是在欧盟增值税法中，发票都是一项非常重要的问题。为深入掌握欧盟关税法和增值税法在欧盟的应用，以发票为视角，分别分析《欧共体海关法典》及其执行细则和《欧盟增值税指令》及其成员国执行立法（以《德国增值税法》为例），并通过案例进行解读，颇具意义。需要注意的是，虽然发票与两种税收在许多方面的适用都紧密相关，例如，在海关申报、海关估价、作为欧盟境内自由流通、优惠原产地、适用有利反倾销税等证据、作为增值税抵扣基础等方面，但是发票的类型、记载内容、保存要求等在欧盟关税法和增值税法上有所不同。此外，值得了解的是，与海关规则在进口增值税中的适用、欧盟内跨境三角交易下的增值税简化规则、增值税抵扣修正等方面相关的发票规则。[1]关 键 词：发票形式和内容；海关申报；海关估价；三角交易；增值税抵扣权 来 源：《中国税法评论》第3卷，施正文主编，2016年12月The Invoice in EU Customs and VATLaw: What isThere to Consider? Michael LuxTranslation in Chinese by Wuyao Weng and Mixia FengThe article‘What a Customs Lawyer Should Know about EU Value Added Tax (VAT) Law’(8 GTCJ 406, 2012), provided an introduction to the basic commonalities and differences between EU customs and VAT law. Building on that work, this article deepens the treatment of these two areas with regard to a specific subject important for both: the invoice. International aspects, suchas the UN Invoice Layout Key, and national aspects, are covered and in particular with regard to the VAT System Directive which leaves scope fornational particularities. Although German legislation is used as an example,readers are cautioned that other EU Member States may have implemented this Directive in a different manner. Published in Shi Zhengweng (Ed.), Chinese Tax Law Review, Vol. 3 (China Tax Press, 2016) (in Chinese);169* 原文发表于：Global Trade and Customs Journal, Volume 9, Issue5, 2014. 本译文受中国政法大学校级人文社会科学研究专项项目“中欧关税立法比较与借鉴研究”（批准号：15ZFZ82008）资助。** Michael Lux，德国丰伟律师事务所（Graf von Westphalen）律师，曾工作于德国和欧盟海关部门。*** 翁武耀，中国政法大学民商经济法学院副教授；冯米霞，中国政法大学法律硕士研究生。[1] 译者注：内容摘要和关键词经译者修改。 |
