增值税法的价值取向——公平与效率

Values of the Value Added Tax Law:Fairness and Efficiency

增值税法的改革一直是税法领域的热点和难点。该文通过对税法价值的分析,明确增值税法的价值取向——公平与效率,并认为公平价值是增值税法的基础和产生的重要原因,效率价值主要体现在经济和行政效率的提高上。该文指出消费型的增值税最能体现增值税法的两大价值取向,希望能对增值税法的改革提供新的思路。

The value-added tax (VAT) reform is a hot topic in the field of tax law. By analyzing the values of tax law, the paper regards fairness and efficiency as the values of the value added tax. The value of fairness is the base of the value added law. The value of efficiency is the embodiment of improving the efficiency of economic operation and administration. And it is suggested that consumption type VAT is the best choice to provide a new thought on the value added tax reform.