论增值税法的原则

On Principles of VAT Law

从法律的高度确认理论界在增值税法研究方面的已有成果 ,确保增值税法下一步的改革取得成功 ,必须首先确立增值税法的原则。根据增值税的分配规律和我国客观经济条件发展变化的要求 ,增值税法应充分体现和贯彻中性原则、效率原则和收入原则。基于增值税法原则与市场经济的发展水平 ,我国应该选择消费型的增值税法模式。在增值税法要素方面 ,应以财务会计制度是否健全作为纳税人分类的标准 ,简化税率 ,规范税收减免优惠 ,但对基本税率和征税范围的调整不应急于求成。

In order to get a success in the next step of VAT reform, it is essential to establish the principle of VAT based on the evaluations of the progresses our domestic theory circle has had achieved in the field of VAT from the angle of legislations. According to the distribution principle of VAT and requirements for the development of objective economy, the VAT law should fully reflect and carry out the neutral principle, the efficiency principle and income principle. On account of the principles of VAT and developing degree of marketing economy, China should choose the consumption mode of Value Added Tax. On terms of the fundamental elements of VAT law, we should take financial accounting system as the standard to classify the taxpayers, simplify the tax rate, and regulate the tax favorable terms. But we should gradually adjust the basic tax rate and the range of taxation.