增值税改革与立法的法治逻辑

The Rule of Law Logic of VAT Reform and Legislation

增值税的改革与立法都要遵循相应的法治逻辑。审视我国多次实施的增值税改革试点及其涉及的法治问题,有助于明晰法治逻辑的重要性。增值税改革和立法应遵循一般法治逻辑,符合统一原则、公平原则、协调原则的要求,以增进改革和立法的合理性与合法性;同时,还应将增值税的基本原理与法治原则有机融合,体现税收领域的特殊法治逻辑,并据此确立增值税的立法模式、立法结构、立法内容等,从而不断提升增值税的立法质量。对上述两类法治逻辑的全面兼顾,有助于实现增值税领域的良法善治,如将其扩展至各类税制改革和税收立法,会更有助于优化税收职能,推进税收法治现代化,并由此保障和促进经济社会的健康发展。

The VAT reform and the legislation must follow the corresponding rule of law logic.It is helpful to clarify the importance of the logic of the rule of law by examining the pilot VAT reforms implemented for many times in our country and the issues of rule of law involved therein.The VAT reform and legislation shall follow the general logic of the rule of law and meet the requirements of the principle of unity,equity and coordination so as to promote the rationality and legality of the reform and legislation.At the same time,we should combine the basic principle of VAT with the principle of rule of law,embody the special logic of rule of law in the field of tax revenue,and establish the mode,structure and content of VAT legislation,so as to improve the quality of VAT legislation continuously.It is helpful to realize the good law and good governance in the field of VAT to take the two kinds of logic into consideration.If it is extended to all kinds of tax reform and tax legislation,it will be more helpful to optimize the tax function,promote the modernization of the rule of law in taxation,and thus guarantee and promote the healthy development of economic society.