论增值税立法中的金融商品界定  

On the Definition of Financial Instruments in the Legislation of Value-added Tax

作　　者：杨小强 杨佳立[3,4] Yang Xiaoqiang;Yang Jiali

机构地区：[1]中山大学法学院 [2]中山大学法律经济学研究中心 [3]毕马威企业咨询(中国)有限公司 [4]伦敦政治经济学院

出　　处：《法治社会》2023年第1期104-118,共15页Law-Based Society

摘　　要：2019年《中华人民共和国增值税法(征求意见稿)》将“销售金融商品”作为基本的应税交易之一,而此前我国增值税法相关法规中所有与金融商品相关的给付行为被归入销售服务之中。从我国目前的增值税法相关规定和税收实践来看,金融商品的界定缺乏国家在立法层面的细化规定,造成概念范围宽泛、解释依据不明、法际衔接不当等问题,有必要在增值税法法律及相关规范的立法过程中进行合理且细化的规定。我国增值税法下金融商品界定应坚持结合应税给付、税收中性的原则,对金融商品给付行为进行恰当的类型化,并通过多层次、体系化的正负清单式列举,注重与相关规范的法际衔接,逐步完成增值税法下金融商品的界定。The Value-added Tax(VAT)Law of the People’s Republic of China(Draft for Soliciting Opinions)in 2019 regards“selling financial instruments”as one of the basic taxable transactions and all previous payments related to financial instruments prescribed in the relevant provisions of China’s VAT laws are classified as sales services.From the perspective of the relevant provisions of China’s current VAT law and tax practice,the definition of financial instruments lacks detailed provisions at the legislative level,resulting in problems such as broad scope of concepts,unclear interpretation basis and improper connection between laws.Therefore,it is necessary to make reasonable and detailed provisions on the definition of financial instruments in the legislative process of VAT law and related norms.The definition of financial instruments under China’s VAT law should adopt the principle of taxable supply and tax neutrality,appropriately categorizing the supply of financial instruments and completing the definition of financial instruments under the VAT law through a multi-level and systematic positive-and-negative list,with emphasis on the inter-law connections with relevant norms.

关 键 词：增值税 金融商品 金融服务 应税给付 类型化 

分 类 号：D922.22[政治法律—经济法学] F832[政治法律—法学] F812.42[经济管理—金融学]