欧洲部分国家增值税法立法架构特点与启示

Legislative Frameworks of VAT Laws of Some European Countries: Features and Their Enlightenment to China

我国增值税立法将适时启动,有必要研究和借鉴国外增值税法在立法架构上的经验,在贯彻增值税对消费课税属性、强化纳税人权利保护等立法理念,遵循税收法定原则、中性原则等基本原则,完善抵扣、退税等基本制度以及缩小特殊制度适用范围等基础上,重构内容充实、编排科学化、体系化,以应税行为、纳税人权利、义务和法律责任为轴线,从实体法到程序法、从一般制度到特殊制度的增值税法立法架构。

Considering that China＇s VAT law will soon be legislated, it is necessary to study foreign experiences in establishing the legislative framework of VAT law and in this respect, China needs to re-establish the legislative framework of forthcoming VAT law with substantial contents, scientific arrangement, axis composed of taxable event, taxpayer＇s fight, obligation and legal responsibility, difference between substantive law and procedural law and difference between normal systems and special schemes, on the grounds that the legislative ideas such as treatment of VAT as a tax on consumption and strengthening of protection of taxpayer＇s fights are carded out, the fundamental principles such as principle of statutory taxation and principle of neutrality are followed, the basic systems such as deduction and refund systems are perfected and the application scope of special schemes is reduced.