电子商务和数字贸易的间接税：对发展中国家的影响2025

Indirect taxationof e-commerce anddigital trade Implications for developingcountries Policy review Indirect taxationof e-commerce anddigital trade Implications for developingcountries © 2025, United NationsAll rights reserved worldwide Requests to reproduce excerpts or to photocopy should be addressed to the CopyrightClearance Center at copyright.com. All other queries on rights and licences, including subsidiary rights, should be addressed to:United Nations Publications 405 East 42nd StreetNew York, New York 10017 United States of AmericaEmail: publications@un.orgWebsite: https://shop.un.org/ The findings, interpretations and conclusions expressed herein are those of the author(s) and donot necessarily reflect the views of the United Nations or its officials or Member States. The designations employed and the presentation of material on any map in this work do not implythe expression of any opinion whatsoever on the part of the United Nations concerning the legalstatus of any country, territory, city or area or of its authorities, or concerning the delimitation ofits frontiers or boundaries. Mention of any firm or licensed process does not imply the endorsement of the United Nations. This publication has been edited externally. United Nations publication issued by the United NationsConference on Trade and Development UNCTAD/DTL/ECDE/2024/2 ISBN: 978-92-1-113092-8eISBN: 978-92-1-002518-8Sales No. E.23.II.D.4 Acknowledgements The present report, Indirect Taxation of E-commerce and Digital Trade: Implications for DevelopingCountries, was prepared under the overall guidance of Shamika N. Sirimanne, Director of theUNCTAD Division on Technology and Logistics by a team comprised of Torbjörn Fredriksson,Christopher Grigoriou (consultant), Grégoire Rota-Graziosi (consultant), Cécile Barayre, AndrewWilliamson and Rodrigo Saavedra. Contributions by Daniel Ker, Smita Lakhe and ThamaraRomero are also appreciated. UNCTAD gratefully acknowledges the contributions from the Governments of Angola, thePlurinational State of Bolivia, Cambodia, Malaysia, Nigeria, Singapore, Switzerland, Thailand,and Uganda. Other written contributions were also received from Thomas Ecker (Organisationfor Economic Co-Operation and Development), Ubaldo Gonzalez de Frutos (Inter-AmericanDevelopment Bank), Dulith Herath (Kapruka), George Salis (Vertex), Fredy Richard LlaqueSánchez (University of Lima), Nancy Aguirre Arredondo (National Major University of San Marcos),Solomon Rukundo (Mawazo Tax Policy Research Centre), Stephanus Van Zyl (University ofPretoria/African Tax Administration Forum) and Emeka Nwankwo (African Tax AdministrationForum). Comments and inputs received during the peer review process are acknowledged withappreciation: Emeka Nwankwo, African Tax Administration Forum; David Bradbury, Piet Battiau,Maria Resnick, Organisation for Economic Co-Operation and Development; Tibor Hanappi, AdamJakubik, Jan Loeprick, Michele Ruta, International Monetary Fund; and Patricia Ann Brown,Department of Economic and Social Affairs of the United Nations. The publication benefited significantly from discussions and inputs during an Ad Hoc ExpertGroup Meeting on Electronic Commerce and Taxation, which took place virtually from 7 to 8June 2022. The desktop publishing and cover design of the publication were prepared by Natalia Stepanovaand administrative support was provided by Cynthia Faure, of UNCTAD. Editing of the documentwas done by Nancy Biersteker. Financial support from the Governments of Germany, the Kingdom of the Netherlands, Swedenand Switzerland is gratefully acknowledged. Table of Contents Acknowledgements.............................................................................iiiList of Figures, Tables and Boxes.........................................................viForeword............................................................................................viiAbbreviations.....................................................................................viiiNotes..................................................................................................ixExecutive summary..............................................................................x Introduction........................................................................................1 A. Trends in e-commerce and digital trade and implications fortaxation..............................................................................................3 1. E-commerce and digital trade are growing fast.......................................32. Definitions of e-commerce and digital trade............................................53. E-commerce, digital trade and taxation challenges...............................11 B. Indirect taxation of e-commerce in developing countries:opportunities and challenges.........................................................15 1. Why VAT is increasingly important..................................