我国增值税征收范围的立法思考  

A Legislative Analysis of the VAT Levying Scope in China

作　　者：乔博娟[1] 向东[2] 

机构地区：[1]中国人民大学法学院,北京100872 [2]厦门大学国际税法与比较税制研究中心,福建厦门361005

出　　处：《涉外税务》2011年第12期63-67,共5页International Taxation In China

基　　金：国家社科基金项目"政府间财政关系之法治化研究"(批准号:08CFX030)的阶段性研究成果

摘　　要：增值税是我国税制改革的重点领域,自转型为消费型增值税后,扩大增值税征收范围成为下一步增值税改革的热点,完善增值税立法也被提上了议事日程。国际上典型的增值税依其征收范围大小可以归纳为大、中、小三种类型。本文通过对国外增值税征收范围进行比较分析,为我国增值税"扩围"立法提出了参考建议。Expanding the levying scope of VAT, which maintains all along as the critical issue of tax reform in China, has become the focus of the impend- ing reform of VAT after its transformation into consumption type and the improvement of VAT legislation has also been put on the agenda. International levying scope of typical VAT can be summarized into three categories according to their ranges： large-size, medium-size and small-size. This paper proposes some suggestions for the legislation of VAT through a comparative analysis of foreign levying scope of VAT.

关 键 词：增值税 征收范围 立法 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]