增值税法设计中税收中性的偏离及复归  

Deviation and Restoration of Tax Neutrality in the Design of Value-added Tax Law

作　　者：叶姗[1] YE Shan(School of Law,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《浙江工商大学学报》2023年第6期45-55,共11页Journal of Zhejiang Gongshang University

基　　金：国家社会科学基金一般项目“数字经济时代增值税法的起草与设计研究”(17BFX201)。

摘　　要：增值税纳税义务一般依法配置给在境内发生应税交易的销售方,其购进相关项目所支付或负担的税额,准予从销项税额中抵扣,其税收负担随同销售而转移给购买方,直至最终转移给消费者,因而具有税收中性的特征。增值税法设计中每每可见造成中性偏离或促使中性复归的规范,主要分为两类:其一,因应累退性而采取的税负减轻策略和基于经济调控而制订的特别措施,它们均有可能造成中性偏离,但这种主动偏离是决策者权衡利弊后所作的决定,理应适度克制;其二,因未能抵扣税额引发中性偏离的现象,它们可能是纳税人未真正预担税额或未能实际抵扣税额使然,决策者应采取措施,促使中性适当复归。The VAT tax liability is generally allocated to the seller who has taxable transactions in the country according to law,and the tax paid or borne by the seller for the purchase of related items is allowed to be deducted from the output tax,and the tax burden is transferred to the buyer along with the sale until it is finally transferred to the consumer,which has the characteristics of tax neutrality.In the design of VAT law,there are mainly two types of norms that cause neutral deviation or promote neutral regression.First,the tax burden reduction strategy adopted in response to regression and the special measures formulated based on economic regulation may cause neutral deviation.But such active deviation is the decision made by the decision-maker after weighing advantages and disadvantages,and should be moderately restrained.Second,the phenomenon of neutral deviation caused by the failure to deduct tax may be caused by the taxpayer's failure to truly pre-load tax or the failure to actually deduct tax,and policymakers should take measures to promote the proper return of neutrality.

关 键 词：增值税 税款缴纳义务 税额抵扣 中性偏离 适当复归 

分 类 号：D922.22[政治法律—经济法学]