增值税免税规范的类型化构建——以免税制度政策化为切入点  

Categorization Construction of Value Added Tax Exemption Specification——Take the Tax free System Policy as the Entry Point

作　　者：叶金育 润晟泽 YE Jin-yu;RUN Sheng-ze(School ofLaw,South-Central Minzu University,Wuhan430074,China)

机构地区：[1]中南民族大学法学院,湖北武汉430074

出　　处：《税务与经济》2022年第3期42-49,共8页Taxation and Economy

基　　金：国家社会科学基金后期资助项目(17FFX006);国家民委中青年英才科研项目(MSR20003)。

摘　　要：增值税免税规范被视为税法实现调控政策目标的重要方式,但既有的政策化免税规范带来形式上的合法性与体系上的合理性困境。至于增值税免税政策之目的与手段正当性,可以通过比例原则予以审查和证立,而其必要性与均衡性则需借助成本收益分析方法得以证成。其中,成本收益分析方法以税收效率原则为中心,揭示了“效率”的多向度内涵,并要求在恪守税收法定原则的基础上建立效率审查的法律标准。而原有的概念式立法无法满足效率性要求,有必要引入类型化的立法技术和法律方法,构造“类别+类型”的增值税免税规范。惟其如此,方能呈现工整的增值税免税规范体系,实现合法性与灵活性的统一。The value added tax exemption specification is regarded as an important way for the tax law to achieve the goal of regulation and control. The existing policy based tax exemption specification brings a dilemma of for mal legality and systematic rationality. As for the legitimacy of the purpose and means of the VAT exemption pol icy,it can be examined and justified through the principle of proportionality,while its necessity and balance need to be justified by the cost-benefit analysis method. The cost benefit analysis method focuses on the principle of tax efficiency,reveals the multi-dimensional connotation of“efficiency”,and requires the establishment of le gal standards for efficiency review on the basis of abiding by the statutory principle of taxation. However,the o riginal conceptual legislation cannot meet the requirements of efficiency,so it is necessary to introduce categori zation legislative techniques and legal methods to construct a“type + category”VAT exemption specification.Only in this way can a neat and tidy VAT tax exemption standard system be presented to achieve the unity of le gitimacy and flexibility.

关 键 词：增值税免税 成本收益分析 税收效率原则 类型化 

分 类 号：F810.424[经济管理—财政学]