论发票给付义务的民法规制  

Civil Regulatory Mechanism of Invoice Payment

作　　者：魏昀天 WEI Yun-tian

机构地区：[1]北京大学法学院 [2]美国加州大学伯克利分校

出　　处：《北方法学》2021年第6期145-157,共13页Northern Legal Science

基　　金：国家留学基金委员会“国家建设高水平大学公派研究生项目”资助。

摘　　要：发票给付义务经历了公法管制向私法规制的转型,发票给付的公法调整有其固有弊端,无法调适现实中涉发票纠纷的多样性和复杂性,近年来的《增值税法(征求意见稿)》形成的制度自觉为发票的私法规制提供了空间。增值税发票是具有设权属性的有价证券,是民事法保护的客体。发票给付义务是可诉请履行的从给付义务,以合同约定或《民法典》第599条为其请求权基础,可以适用同时履行抗辩权,但应以税额抗辩为限。在发票所载明的内容中,销售方、品名、金额三个项目涉及税法利益,排除交易双方意思自治的可能,其余内容则允许交易主体自主安排以实现合同利益。发票给付请求权的民法规制应当坚持税收法定主义的优位性,在特殊的交易安排、发票给付障碍下强制履行以及发票作为民事证据的场合需限制民事规则的司法适用。The obligation of invoice payment has undergone a transformation from public law control to private regulation. The public law adjustment of invoice payment has its inherent disadvantages and cannot adjust to the diversity and complexity of the actual invoice disputes. The recent "VAT Law(Draft for Comments)" has consciously provided space for the private regulation of invoices. Value-added tax invoices are valuable securities with the attribute of entitlement, and they are the object of the civil law protection. The obligation to pay invoices is a dependent payment obligation that can be fulfilled by action. It is based on the contractual agreement or Article 599 of the Civil Code. The right of simultaneous performance of the defense can be applied, but the defense shall be limited to the amount of tax. In the contents stated in the invoice, the three items of seller, product name, and amount involve the interests of the Tax Law, which excludes the possibility of autonomy of the parties to the transaction, and the remaining contents allows the transaction subject to make independent arrangements to realize the contractual benefits. The Civil Law system of the right to claim payment of invoices should adhere to the superiority of tax legalism, and restrict the judicial application of civil rules in special transaction arrangements, mandatory performance of invoice payment obligations, and where invoices are used as civil evidence.

关 键 词：发票给付请求权 税收法定主义 增值税 同时履行抗辩 给付障碍 

分 类 号：D43[政治法律—政治学]