税收效率原则视野下增值税扩围的法律审视  

Legal Analysis about VAT Levying Scope's expansion by the Taxation Efficiency Principle

作　　者：李慈强[1] 宫伟瑶[2] 

机构地区：[1]中国人民大学法学院,北京100872 [2]北方工业大学经济法研究所,北京100144

出　　处：《青海师范大学学报（哲学社会科学版）》2013年第5期40-43,共4页Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)

摘　　要：税法上的税收效率原则既强调税收行政效率,又注重税收经济效率。我国现行的增值税存在税制繁琐、重复征税等问题,征纳税成本较大,也不利于经济的发展。本文运用该原则来审视目前我国的第二轮增值税改革,分析时下增值税扩围的合理性及不足,为进一步完善增值税制度提供参考。The taxation efficiency principle on taxation law emphasizes taxation~ s administrative effi-ciency and economic efficiency. The current VAT in China is complicated and its tax cost is very high. This paper inspects the second VAT Reform in recent China and analyses its rationality as well as short-age, with exception of providing reference to further improve the VAT.

关 键 词：增值税扩围 税法原则 税收行政效率 税收经济效率 

分 类 号：DF43[政治法律—经济法学]