论契约型资管产品的增值税纳税人资格  

On the Qualification of VAT Payer for Contract-based Asset Management Products

作　　者：刘鹏 LIU Peng(School of Law,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《税务与经济》2022年第1期43-51,共9页Taxation and Economy

摘　　要：关于管理人运用契约型资管产品销售金融商品,以管理人为其增值税纳税人的安排,悖离了交易逻辑,致使管理人权责配置严重失衡。对此,应赋予契约型资管产品以增值税纳税人资格,将其设置为该交易的增值税纳税人。基于功能主义范式,从实现纳税人应有的制度功能角度出发,有必要赋予契约型资管产品以增值税纳税人资格。而监管规则对契约型资管产品独立性的塑造和契约型资管产品以主体身份行事的交易实践,为其获得增值税纳税人资格提供了可行性。除了"人"这一自带价值和尊严的特殊主体外,其他基于经济需求创设和发展的社会主体都可兼具客体属性与主体属性。Regarding the manager’s use of contract-based asset management products to sell financial products,the arrangement of using the manager as the value-added tax payer violates the transaction logic and result in a serious imbalance in the allocation of managerial rights and responsibilities. In this regard,contract-based asset management products should be granted VAT taxpayer status and set as the VAT taxpayer for the transaction.Based on the functionalist paradigm,from the perspective of realizing the taxpayer’s due systematic functions,it is necessary to give contract-based asset management products the VAT taxpayer status. The supervision rules shaping the independence of contract-based asset management products and the transaction practice acting as the main body provide the feasibility for them to obtain the qualification of VAT taxpayer. Except for the special subject of human value and dignity,other social subjects created and developed based on economic needs can have both object attributes and subject attributes.

关 键 词：契约型资管产品 增值税 纳税人 客体 主体 

分 类 号：F810.424[经济管理—财政学] D912.29[政治法律—民商法学]