增值税的“转型”与立法改进

On the Improvement of Legislation on VAT in Transformation

增值税立法是各界关注的重点,但关注点往往集中在经济学和财政学的范畴,对于立法的看待也往往将"增值税立法"等同于"增值税转型立法"。本文从法学基本原理出发首先论证了增值税立法所应依循的法律理念与法律价值,并就这种理念与价值在"增值税法"中的适当体现给出了答案。为使"增值税法"成为具体的"善良之法",本文还对"增值税法"的法律级次与相应的立法技术进行了说明,同时认为在具体制度层面"增值税法"应当更加关注纳税人权利的配置与税务机关管辖权限的配置问题。

Legislation on VAT （Value-added Tax） has drawn great attention from all works of life. However, the focus concentrates on the fields of economics and finance and the perspective of the legislation frequently equalizes the legislation on VAT to the transform legislation on VAT. This article, from the fundamental principles of law, first demonstrates the legal concepts and value with which the legislation on VAT should comply. And it then gives expression properly to the concepts and value in the ~＇ VAT Law＂. To bring the ~＇ VAT Law ＂to a specific ＂ moral law＂, it clarifies the techniques in legislation corresponding to the rating of laws, and also concludes that the ＂ VAT Law＂ from the perspective of detail system should pay more attention to the allocation of both the tax payers＇ right and the tax administrations＇ competence.