反避税规则融入增值税立法:国家经验与中国前景

Incorporation of Anti-Avoidance Rules into VAT Legislation:International Experiences and China's Prospects

流转税作为我国最大的"税类",其最主要的"税种"是增值税。文首先分析反避税规则较少嵌入各国流转税法律规范的主要原因;其次借鉴国际上较为先进的反避税成文法与判例法经验,尤其聚焦于流转税类方面的立法进展以及我国目前尚待完善的细节方面;最后对我国未来增值税立法以及征管法修订中反避税规则的写入进行了必要性与可行性分析,并提议进一步完善成文法中的反避税条款,同时发挥案例诠释法律、指导实践之作用。以期为后"营改增"时期中国增值税立法进程提供参考。

Turnover tax is the biggest tax category in China,and VAT( value- added tax) is the biggest tax type inside turnover tax. Firstly,this article analyzes the main reasons that anti- avoidance rules are seldom embedded in the turnover tax law system in many countries. Secondly,it learns the experiences from international anti- avoidance statute law and case law,especially in terms of legislative developments on turnover tax category,as well as in our current details to be improved. Finally,it discusses the necessity and feasibility of writing the anti- avoidance rules into China's turnover tax legislation in the future,and suggests that some clauses should be perfected in the anti- avoidance statute law and more cases should be used to explain the law and offer guidance on the practices so as to offer reference for China's VAT legislation process in the post- reform of business tax to VAT.