增值税法的设计:基于税收负担的公平分配

发布时间：2018-07-07 08:36

本文选题：增值税法 + 分配法　；参考：《环球法律评论》2017年05期

【摘要】：增值税法在性质上属于分配法的范畴,其设计重在解决增值税的税收负担在纳税人之间的公平分配问题。增值税标准税率作为财政目的规范,体现了新创造的社会财富在国家与国民之间的分配比例,其确定和调整均应依据法律进行,以效益性、适当性、协调性为准则。增值税低税率、免征增值税项目均属调控目的规范,适用于法律明确列举的商品和服务,有助于实现特定的经济社会政策目标,属于税收轻免课措施。若增值税纳税人适用税收轻免课措施,可以减轻其税收负担,却未必符合其经济利益,因此,法律甚有必要确立纳税人享有增值税抵扣权。纳税人可以选择行使增值税抵扣权,也有权放弃增值税免税、轻税待遇,以真正实现税收负担的公平分配,均衡保护国家的财政权和国民的财产权。
[Abstract]:The law of value-added tax belongs to the category of distribution law in nature, and its design focuses on solving the problem of fair distribution of the tax burden of value-added tax among taxpayers. The standard rate of value-added tax, as a norm of financial purpose, reflects the distribution ratio of newly created social wealth between the state and the people. Its determination and adjustment should be carried out according to the law, with the benefit, appropriateness and coordination as the criterion. The low tax rate of VAT and the exemption of VAT items belong to the purpose of regulation and control, which are applicable to the goods and services clearly listed by law, which is helpful to realize the specific economic and social policy goal, and belongs to the measures of light tax exemption. If VAT taxpayers apply light tax exemption measures, they can lighten their tax burden, but not necessarily in their economic interests. Therefore, it is necessary for the law to establish that taxpayers enjoy the right of VAT deduction. Taxpayers can choose to exercise VAT deductible right, but also have the right to give up VAT tax exemption, light tax treatment, in order to truly achieve the fair distribution of tax burden, and to balance the protection of national financial rights and national property rights.
【作者单位】：北京大学法学院;
【基金】：2017年度国家社会科学基金一般项目“数字经济时代增值税法的起草与设计研究”(17BFX201)的研究成果
【分类号】：D922.22

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