增值税免税立法类型化及完善  

Typology and Perfection of VAT Exemption Legislation

作　　者：杨小强[1] 廖璐 黄永新 YANG Xiao-qiang;LIAO Lu;HUANG Yong-xin(School of Law,Sun Yat-sen University,Guangzhou 510275,China;Chinese Academy of Fiscal Sciences,Beijing 100142,China;Guangdong Provincial Higher People's Court,Guangzhou 510655,China)

机构地区：[1]中山大学法学院,广东广州510275 [2]中国财政科学研究院,北京100142 [3]广东省高级人民法院,广东广州510655

出　　处：《税务与经济》2024年第4期4-14,F0002,共12页Taxation and Economy

基　　金：国家社会科学基金项目(18BFX140)。

摘　　要：作为增值税的例外情形,免税常作为改善增值税累退性的政策工具。当前,我国增值税免税立法存在税收法定原则贯彻不足、综合性立法缺失、免税类型设置不够科学等情形。考察国际增值税立法,无论是传统型抑或是现代型增值税制国家,其免税政策背后都蕴含着充分的利益考量。我国在增值税立法中可以适时清理不合时宜的免税立法、简并免税项目,并完善免税规范性文件内容及制定程序。同时,修改法定免税条款和专项优惠条款,并尝试引入免税评估条款。As an exception to VAT,tax exemption is often used as a policy tool to improve the regressivity of VAT.Currently,China's VAT exemption legislation is characterized by insufficient implementation of the principle of tax law,lack of comprehensive legislation,and unreasonable exemption types.Examining the international VAT legislation,whether it is in the case of traditional or modern VAT system countries,the tax exemption policy has sufficient interest considerations behind it.China can further clean up the outdated tax exemption legislation,simplify the tax exemption items,and improve the contents and procedures of tax exemption regulatory documents in its VAT legislation.At the same time,the statutory tax exemptions and special preferential provisions should be revised,and the tax exemption assessment provisions should be added.

关 键 词：增值税免税 类型化 增值税立法 

分 类 号：F810.42[经济管理—财政学]