论增值税抵扣权的行使——基于中欧增值税法的比较研究  

Exercise of Right of VAT Deduction: A Research Based on Comparative Analysis of China and EU VAT Laws

作　　者：翁武耀[1] 

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《国际商务（对外经济贸易大学学报）》2015年第5期114-123,共10页INTERNATIONAL BUSINESS

基　　金：中国政法大学校级人文社会科学研究项目"增值税立法若干基本问题研究"(13ZFQ82002);中国政法大学青年教师学术创新团队项目(2014CXTD06)

摘　　要：对增值税抵扣权行使问题的研究有助于推动增值税良法的制定和税收征管法的完善。基于加强增值税立法服务思维和纳税人权利保护的需要,我国抵扣权行使方面的立法和实践需要遵循如下要求:以拥有发票为形式条件的抵扣,合法性取决于实质条件的满足,但认可纳税人善意取得虚开发票下的抵扣权;以交易在民法上已经存在作为提前开具发票不构成虚开发票的界限;纳税人在特定条件下可以不修改而基于错开发票行使抵扣权;就剩余可抵扣进项税,在特定条件下赋予纳税人退税权,并以法律特别规定的方式赋予纳税人选择与其他特定税收债务抵销的权利。The research on the exercise of right of VAT deduction helps to promote the formulation of good law on VAT and the perfection of law on administration of tax collection. In order to enhance the service thinking in VAT legislation and protect the taxpayer＇s rights, China＇s VAT legislation and practice at issue should comply with the following requirements： approving the right of deduction for taxpayer who acquires the false invoice in good faith, despite the fact that deduction＇s legality depends on the satisfaction of substantial conditions;not deeming issue of invoice in advance as issue of false invoice if the transaction has been existent for the purpose of civil law; allowing under certain conditions taxpayers to exercise the right of deduction by using the invoices issued wrongly without modifications; allowing under certain conditions taxpayers to claim the tax reimbursement or setoff of tax debts as regards the remaining deductible taxes.

关 键 词：增值税 抵扣权 虚开发票 善意取得 税收债务抵销 

分 类 号：D922.22[政治法律—经济法学]