“营改增”背景下的增值税立法研究
发布时间：2018-08-08 18:31
【摘要】：在我国现阶段,税制改革和税收立法就像一枚硬币不可分割的两面。税制改革侧重经济视角,但需遵循法治导向;税收立法侧重法治层面,必依改革成果为依据。前者是基础,后者是升华,二者所体现的皆是实践的创新,共同的目标是税收制度的现代化和法治化。而营业税改征增值税(以下简称“营改增”)改革与增值税立法正是此种逻辑。这是本文写作的初衷和要义。我国于2013年10月将增值税立法列入十二届全国人大常委会制定的立法规划之中,由此增值税立法纳入了国家立法日程。在我国进入“新常态”经济转型调整期和十八届四中全会确立依法治国重大举措的大背景下,中央对业已实施的增值税改革做出新的部署,增值税立法的紧迫性也愈加凸显出来。本文以总结“营改增”试点改革为依托,分析“营改增”实施过程存在的问题,根据我国现阶段经济发展的大势所需,重新审视我国增值税制度从“不完整消费型增值税制度”向“现代型增值税制度”改革的策略,进一步深入挖掘现代型增值税制度及构造机理。同时,研究“营改增”与增值税立法之间的关联性,探索增值税立法的重点与难点,厘清适应我国经济转型所需的增值税立法思路,以解决“营改增”背景下现代型增值税立法之困难。同时,借鉴域外国家和地区增值税法的立法经验,提出现代型增值税法的方案设计,进而对我国增值税立法提出对应建议,推进我国税收法治的稳步发展。这是本文的首要研究目的。根据以上思路,本文论述内容如下:首先,以围绕“营改增”对增值税立法之影响效应为中心,对“营改增”进行了深入、系统、广泛的研究和论证。全面总结了“营改增”试点改革对财政与经济,以及增值税立法的影响,阐明“营改增”叩开增值税立法之门,而现代型增值税制度的建立则进一步推进增值税立法进程。由于各国增值税法都存在差异,除因其法律框架和具体制度设计不同外,其所采用的增值税制度形态也有差别。因此,本文对现代型增值税制度基本原理做了解读,并深入到制度背后,探明支撑现代型增值税制度和增值税法的理论依据和法律实践性适用原理,阐明其形成原因并说明其发展趋势。同时,论证简化与优配的适用税率,并以全部抵扣进项税额为扣税基础的现代型增值税税制才是改革关键所在,也即,建立现代型增值税制度是增值税立法的目标。其次,探索“营改增”背景下增值税立法中的重点与难点,寻求解决的基本途径,处理好“营改增”先改革后立法带来的矛盾。继而论证,根据现代型增值税制度自身的特点和我国现代化税收法治的需求,改革到立法的周期应被缩短,并在此基础上,扫清制定现代型增值税法障碍。再次,增值税法的域外考察。第四章结合国内的实际情况和我国现行立法规划,借鉴域外增值税法的立法经验,为我国现代型增值税法的制定提供建议。对域外增值税税制的形成、增值税立法与增值税改革过程、法律渊源、税率、征收范围、以及特殊规定等方面进行局部性阐述,为制定我国现代型增值税法提供参考。第五章对我国现代型增值税法的基本原则提出建议,即增值税中性原则。现代型增值税法应遵循增值税制度的中性原则。本文研究构建现代型增值税法,将增值税中性原则单独列为一章进行详细论述,通过研究我国增值税非中性效应之体现、我国中性效应增值税法的构建标准等内容,论证我国应建立具有中性效应的现代型增值税法。最后,本文第六章从实体法和程序法层面对我国制定现代型增值税法给出具体制度设计,是本文的重点内容。旨在阐述现代型增值税法框架的构成和建立现代型增值税法后,国家税务机关如何执行现代型增值税法。其中,抵扣制度是增值税内在机制有效运行和产生功效的前提和基础,纳税人抵扣权制度的建立有益于保障纳税人在履行国家增值税纳税义务的同时,享有抵扣权利,并按照现代型增值税法的规定,享有一定的抵扣权标准。与此同时,税收征收管理权限之核定权制度的确立,是从法律层面规制税收执法人员征收管理核定权。其中,建立税收征管权限中的核定权制度,完善对税收执法人员具有约束力的管理权限和核定权限的审查与监督规则,实行科学和多样的量化核准机制,是我国现代型增值税法运行的保障。
[Abstract]:At the present stage of our country, tax reform and tax legislation are like the inseparable sides of a coin. Tax reform emphasizes economic perspective, but needs to follow the rule of law; tax legislation should be based on the rule of law. The former is the basis and the latter is sublimation, the two are all practical innovations, and the common goal is tax. The modernization of the system and the rule of law, and the reform and VAT legislation of VAT (hereinafter referred to as "camp to increase") is the logic of the reform and VAT legislation. This is the original intention and main meaning of this article. In October 2013, the VAT legislation was included in the legislative plan formulated by the twelve NPC Standing Committee, thus the VAT legislation was incorporated into the legislation. In the context of the national legislative agenda, the Central Committee has made a new deployment to the value-added tax reform that has been implemented and the urgency of VAT legislation has become more urgent in the context of China's entry into the "new normal" economic transformation and the establishment of a major measure of governing the country by law in the fourth Plenary Session of the 18th CPC Central Committee. On the basis of the analysis of the problems existing in the implementation of the "camp to increase", according to the needs of the current economic development of our country, we reexamine the strategy of the reform of the value-added tax system from the "incomplete consumption type value added tax system" to the "modern VAT system", and further dig into the modern VAT system and the structure mechanism. To explore the relevance between "camp to increase" and VAT legislation, explore the key and difficult points of VAT legislation, clarify the legislative ideas of VAT needed to adapt to the economic transformation of our country, and solve the difficulties in the legislation of modern VAT under the background of "camp to increase". At the same time, draw on the legislative experience of foreign countries and regional value-added tax law and put forward modern times. The scheme design of the VAT law is designed, and then the corresponding suggestions are put forward to the VAT legislation in China, and the steady development of the rule of law in China is promoted. This is the primary purpose of this paper. In-depth, systematic, extensive research and demonstration. This paper comprehensively summarizes the influence of the reform of the "camp to increase" pilot reform on finance and economy, and the legislation of VAT, clarifies the door to the legislation of VAT, and the establishment of the modern VAT system further promotes the process of VAT legislation. Because of its different legal framework and specific system design, the form of VAT system is also different. Therefore, this paper explains the basic principles of the modern VAT system, and goes deep into the system to explore the theoretical basis and practical principle of the modern VAT system and value-added tax law and the principle of practical application. At the same time, it is the key to the reform of the modern VAT tax system, which is to demonstrate the applicable tax rate of simplification and optimization, and the modern VAT tax based on all deductible tax amount as the basis of tax deduction, that is, to establish a modern VAT system is the goal of the VAT legislation. On the basis of the characteristics of the system of modern VAT and the demand for the rule of law of our country's modern tax revenue, the period of reform to the legislation should be shortened, and on this basis, it will clear out the obstacles to the formulation of modern value added tax law. Second, the extraterritorial investigation of the VAT law. The fourth chapter, combining the actual situation in China and the current legislative plan of our country, and drawing on the legislative experience of the extraterritorial VAT law, provides suggestions for the formulation of the modern value-added tax law in China. The fifth chapter puts forward some suggestions on the basic principles of the modern value-added tax law in our country, namely, the neutral principle of value-added tax. The modern VAT should follow the neutral principle of the VAT system. This paper builds the modern VAT law and will add value to the value added tax law. The principle of tax neutrality is separately described as a chapter. Through the study of the embodiment of the non neutral effect of value-added tax in China, the construction standard of China's neutral effect value-added tax law and so on, it is demonstrated that China should establish a modern value-added tax law with neutral effect. Finally, the sixth chapter of this article faces our country from the substantive law and the procedural law to formulate the modern type. The value added tax law gives the specific system design, which is the key content of this article. It aims to elaborate on the constitution of the modern VAT framework and the establishment of modern VAT, how the state tax authorities carry out the modern VAT law. Among them, the deduction system is the prerequisite and foundation for the effective operation and efficiency of the intrinsic mechanism of VAT. The establishment of the deductible system is beneficial to ensure that taxpayers enjoy the right of deductible at the same time, and enjoy a certain standard of deductible right in accordance with the provisions of the modern value-added tax law. At the same time, the establishment of the authorized system for the administrative authority of tax collection and management is to regulate tax law enforcement officers from the legal level. It is a guarantee for the operation of modern VAT in China, by establishing the authorized system of the authority of tax collection and management, perfecting the rules for the examination and supervision of the binding authority and authorized authority of the tax law enforcement officers, and carrying out the scientific and diversified quantitative approval mechanism.
【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：D922.22
，
本文编号：2172655
[Abstract]:At the present stage of our country, tax reform and tax legislation are like the inseparable sides of a coin. Tax reform emphasizes economic perspective, but needs to follow the rule of law; tax legislation should be based on the rule of law. The former is the basis and the latter is sublimation, the two are all practical innovations, and the common goal is tax. The modernization of the system and the rule of law, and the reform and VAT legislation of VAT (hereinafter referred to as "camp to increase") is the logic of the reform and VAT legislation. This is the original intention and main meaning of this article. In October 2013, the VAT legislation was included in the legislative plan formulated by the twelve NPC Standing Committee, thus the VAT legislation was incorporated into the legislation. In the context of the national legislative agenda, the Central Committee has made a new deployment to the value-added tax reform that has been implemented and the urgency of VAT legislation has become more urgent in the context of China's entry into the "new normal" economic transformation and the establishment of a major measure of governing the country by law in the fourth Plenary Session of the 18th CPC Central Committee. On the basis of the analysis of the problems existing in the implementation of the "camp to increase", according to the needs of the current economic development of our country, we reexamine the strategy of the reform of the value-added tax system from the "incomplete consumption type value added tax system" to the "modern VAT system", and further dig into the modern VAT system and the structure mechanism. To explore the relevance between "camp to increase" and VAT legislation, explore the key and difficult points of VAT legislation, clarify the legislative ideas of VAT needed to adapt to the economic transformation of our country, and solve the difficulties in the legislation of modern VAT under the background of "camp to increase". At the same time, draw on the legislative experience of foreign countries and regional value-added tax law and put forward modern times. The scheme design of the VAT law is designed, and then the corresponding suggestions are put forward to the VAT legislation in China, and the steady development of the rule of law in China is promoted. This is the primary purpose of this paper. In-depth, systematic, extensive research and demonstration. This paper comprehensively summarizes the influence of the reform of the "camp to increase" pilot reform on finance and economy, and the legislation of VAT, clarifies the door to the legislation of VAT, and the establishment of the modern VAT system further promotes the process of VAT legislation. Because of its different legal framework and specific system design, the form of VAT system is also different. Therefore, this paper explains the basic principles of the modern VAT system, and goes deep into the system to explore the theoretical basis and practical principle of the modern VAT system and value-added tax law and the principle of practical application. At the same time, it is the key to the reform of the modern VAT tax system, which is to demonstrate the applicable tax rate of simplification and optimization, and the modern VAT tax based on all deductible tax amount as the basis of tax deduction, that is, to establish a modern VAT system is the goal of the VAT legislation. On the basis of the characteristics of the system of modern VAT and the demand for the rule of law of our country's modern tax revenue, the period of reform to the legislation should be shortened, and on this basis, it will clear out the obstacles to the formulation of modern value added tax law. Second, the extraterritorial investigation of the VAT law. The fourth chapter, combining the actual situation in China and the current legislative plan of our country, and drawing on the legislative experience of the extraterritorial VAT law, provides suggestions for the formulation of the modern value-added tax law in China. The fifth chapter puts forward some suggestions on the basic principles of the modern value-added tax law in our country, namely, the neutral principle of value-added tax. The modern VAT should follow the neutral principle of the VAT system. This paper builds the modern VAT law and will add value to the value added tax law. The principle of tax neutrality is separately described as a chapter. Through the study of the embodiment of the non neutral effect of value-added tax in China, the construction standard of China's neutral effect value-added tax law and so on, it is demonstrated that China should establish a modern value-added tax law with neutral effect. Finally, the sixth chapter of this article faces our country from the substantive law and the procedural law to formulate the modern type. The value added tax law gives the specific system design, which is the key content of this article. It aims to elaborate on the constitution of the modern VAT framework and the establishment of modern VAT, how the state tax authorities carry out the modern VAT law. Among them, the deduction system is the prerequisite and foundation for the effective operation and efficiency of the intrinsic mechanism of VAT. The establishment of the deductible system is beneficial to ensure that taxpayers enjoy the right of deductible at the same time, and enjoy a certain standard of deductible right in accordance with the provisions of the modern value-added tax law. At the same time, the establishment of the authorized system for the administrative authority of tax collection and management is to regulate tax law enforcement officers from the legal level. It is a guarantee for the operation of modern VAT in China, by establishing the authorized system of the authority of tax collection and management, perfecting the rules for the examination and supervision of the binding authority and authorized authority of the tax law enforcement officers, and carrying out the scientific and diversified quantitative approval mechanism.
【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：D922.22
，
本文编号：2172655
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