本文選題：增值稅法 + 分配法　； 參考：《環(huán)球法律評論》2017年05期

【摘要】：增值稅法在性質(zhì)上屬于分配法的范疇,其設(shè)計(jì)重在解決增值稅的稅收負(fù)擔(dān)在納稅人之間的公平分配問題。增值稅標(biāo)準(zhǔn)稅率作為財(cái)政目的規(guī)范,體現(xiàn)了新創(chuàng)造的社會財(cái)富在國家與國民之間的分配比例,其確定和調(diào)整均應(yīng)依據(jù)法律進(jìn)行,以效益性、適當(dāng)性、協(xié)調(diào)性為準(zhǔn)則。增值稅低稅率、免征增值稅項(xiàng)目均屬調(diào)控目的規(guī)范,適用于法律明確列舉的商品和服務(wù),有助于實(shí)現(xiàn)特定的經(jīng)濟(jì)社會政策目標(biāo),屬于稅收輕免課措施。若增值稅納稅人適用稅收輕免課措施,可以減輕其稅收負(fù)擔(dān),卻未必符合其經(jīng)濟(jì)利益,因此,法律甚有必要確立納稅人享有增值稅抵扣權(quán)。納稅人可以選擇行使增值稅抵扣權(quán),也有權(quán)放棄增值稅免稅、輕稅待遇,以真正實(shí)現(xiàn)稅收負(fù)擔(dān)的公平分配,均衡保護(hù)國家的財(cái)政權(quán)和國民的財(cái)產(chǎn)權(quán)。
[Abstract]:The law of value-added tax belongs to the category of distribution law in nature, and its design focuses on solving the problem of fair distribution of the tax burden of value-added tax among taxpayers. The standard rate of value-added tax, as a norm of financial purpose, reflects the distribution ratio of newly created social wealth between the state and the people. Its determination and adjustment should be carried out according to the law, with the benefit, appropriateness and coordination as the criterion. The low tax rate of VAT and the exemption of VAT items belong to the purpose of regulation and control, which are applicable to the goods and services clearly listed by law, which is helpful to realize the specific economic and social policy goal, and belongs to the measures of light tax exemption. If VAT taxpayers apply light tax exemption measures, they can lighten their tax burden, but not necessarily in their economic interests. Therefore, it is necessary for the law to establish that taxpayers enjoy the right of VAT deduction. Taxpayers can choose to exercise VAT deductible right, but also have the right to give up VAT tax exemption, light tax treatment, in order to truly achieve the fair distribution of tax burden, and to balance the protection of national financial rights and national property rights.
【作者單位】： 北京大學(xué)法學(xué)院;
【基金】：2017年度國家社會科學(xué)基金一般項(xiàng)目“數(shù)字經(jīng)濟(jì)時(shí)代增值稅法的起草與設(shè)計(jì)研究”(17BFX201)的研究成果
【分類號】：D922.22

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