“付现增值税”问题研究——论出口“免、抵、退”增值税公式设计

A Research on the Cashed-VAT-on the "exemption,credit,refund"-VAT-formulae design

我国实行的“免、抵、退”税计算公式与“免、抵、退”税的含义不符,并没有体现“征多少、退多少、未征不退、彻底退税”的原则。可能是我们没有找到一个关于出口“免、抵、退”增值税的核心概念。本文试图在此将“付现增值税”作为出口“免、抵、退”增值税的一个核心概念。该概念的提出,将会有利于出口“免、抵、退”增值税的征管,能够体现“征多少、退多少、未征不退、彻底退税”的原则。

The ＂exemption, credit, refund＂-VAT-formulae for exported goods adopted in our country are out of accord with the definition of the ＂exemption, credit, refund＂-VAT, for the formulae don＇t emhody the principle of ＂how much is levied, how much is refunded; non-levied, non-refunded; refund thoroughly＂. One possible reason may be that we haven＇t found out the core concept on ＂exemption, credit, refund＂-VAT. In this paper the authors have proposed a concept called the ＂cashed-VAT＂, which may benefit the levy and regulation of ＂exemption, credit, refund＂-VAT, and embody the abovementioned principle.