法律视角下增值税课征属性再认识——R.P.Capano《增值税》一书中的意大利理论观点述评

Re-understanding of Taxation Character of VAT from Legal Perspective:Review of Italian Theoretical Viewpoints in R.P.Capano's Book “VAT”

增值税课征属性从法律的视角讨论包括在增值税中如何适用量能课税原则和如何识别应税行为两项核心问题。根据R.P.Capano教授在其《增值税》一书对意大利早期学界理论观点的梳理和评注,从法律的视角,不应当以税负转嫁、归宿的经济现象为基础,认定消费体现捐税能力并以面向最终消费者的交易的完成作为应税行为,而应基于实定法,认定经济链中经营者实施的每一项征税交易体现捐税能力并以每一项征税交易的完成作为应税行为,抵扣、求偿以及免税等规则并不影响这一认定。此外,经营者总是在承担增值税税负,即使由最终消费者支付,增值税也不是一种对消费的课税,而是对经营活动的课税,在税收债务产生上不需要考量税的周期的瞬间税。

Discussion from legal perspective on taxation character of VAT includes two key issues, namely how to apply the principle of ability to pay and how to identify the taxable event in VAT. On the basis of Italian theoretical viewpoints hackled by Prof. R. P. Capano in his book ＂VAT＂ and his review on these viewpoints, from legal perspective, we can＇t reach the conclusion, based on the economic phenomena of tax shifting and tax incidence, that the consumption manifests ability to pay and the completion of transaction towards final consumer constitutes taxable event, but, based on positive law, the conclusion that each taxable trans- action carried out by business operators in economic chain manifests ability to pay and the completion of each taxable transaction constitutes taxable event, irrespective of rules relating to deduction, payback and exemption. Furthermore, business operators always assume the burden of VAT and, even if paid by final consumer, VAT is not a tax imposed on consumption either, but on business activities and an instantaneous tax without the need to taking into account a tax period for arising of tax obligation.