“营改增”效用的税法评判:以税收正义为中心

The Tax Law Judgment of the Utility of Value-added Tax Reform:with the Tax Justice as the Center

税收正义是税收立法、执行和司法的基本原则和价值追求,同时也是一种判定税制设计及运行是否合理与正当的价值基准抑或分析工具。"营改增"作为税制改革的重要一环,实施以来既有显著成绩的取得,亦有诸如税负不公等有违税收正义之处,以税收正义审视和省思改革有助于保障改革的合理化与正当化。财税法治、国家治理与税收正义高度耦合,改革应以财税法治为保障,在国家治理模式下通过完善税率设计、税收比例和税收优惠措施来更好地寻求税制改革的正义径路,实现并保障税收的正义性。

The tax justice is the basic principle and value pursuit of tax legislation, executive and judicial, at the same time it is the value reference or analysis tool to decide whether the design and operation of tax system is reasonable and legitimate or not. Replacing business tax with value-added tax, as an important part of the reform of tax system, has obtained significant achievements, but there are some situations against tax justice,such as unfair tax burden. Review and reflection on the reform of tax justice can help safeguard the rationalization and legalization of the reform. Together with the tax law, the national governance and tax justice, the reform should be based on tax law as the protection. In the mode of national governance through improving the following measures of the tax rate, tax proportion and tax preferences we can seek justice path of tax reform and achieve and ensure the justice of tax.