共同富裕视阈下慈善组织商业行为的增值税制完善  

The Perfection of Value-added Tax System for the Business Conduct of Charity Organizations from the Perspective of Common Prosperity

作　　者：杨小强 王森[1] Yang Xiaoqiang;Wang Sen

机构地区：[1]中山大学法学院 [2]中山大学法学院习近平法治思想教研室

出　　处：《法治社会》2022年第3期45-54,共10页Law-Based Society

摘　　要：为全面促进共同富裕,必须发挥第三次分配的重要作用,而慈善组织是第三次分配的核心力量。慈善组织参与商业活动,有助于拓宽资金来源渠道,更好地发挥慈善功能。然而,对慈善组织参与商业活动涉及的增值税制处理规则,存在法律规定较为匮乏、慈善组织自身享有的税收优惠不足等问题。国际社会对慈善组织商业行为的增值税处理规则较为丰富,相关增值税收激励政策发挥了应有的支持作用,经验值得借鉴。我国在增值税立法中,应当形成“商业行为界定在前,税法规则明确在后”的范式,在增强立法科学性的同时,提高增值税立法对第三次分配的回应性。In order to promote common prosperity in an all-round way,it is necessary to give full play to the third distribution,and charity organizations are the core force of the third distribution.The participation of charity organizations in commercial activities will help to broaden the sources of funds and give better play to the function of charity.However,for the value-added tax(VAT)rules involved in charity organizations'participation in business activities,there exist some problems,such as lack of legal provisions,lack of tax preferences enjoyed by charity organizations and so on.The international community is rich in VAT treatment rules for the business conduct of charity organizations,the relevant VAT incentive policies have played a due supporting role and the experience is worth using for reference.In the legislation of VAT,the paradigm of"defining business conduct in the first place and clarifying the rules of tax law in the second"should be formed so as to enhance the scientific nature of legislation and improve the responsiveness of VAT legislation to the third distribution at the same time.

关 键 词：慈善 商业行为 增值税 

分 类 号：D632.9[政治法律—政治学] F812.42[政治法律—中外政治制度]