关于现行增值税法中视同销售规则的思考

On Rule of Deemed Sales in the Current VAT Law

现行增值税法中视同销售政策的表述存在模糊地带,影响税收征管中对税收政策的准确把握,带来大量的税企争议,可能导致"逆向选择"风险。从马克思成本理论的耗费性与补偿性的视角,分析了无偿提供、免费赠送的行为本质。"无偿赠送"应区分为附带赠送、尚未补偿成本赠送和无法补偿成本赠送等三种情形,应借鉴会计准则中关于确认销售商品收入的规定方法以完善增值税视同销售规则。

The expression of deemed sale policy is vague in current value-added tax law, which impacts an accurate understanding of tax policy, and probably make an adverse selection. From the perspective of cost and compensation of Marx＇ s cost theory, this paper analyzes the nature of the behavior for free offering and giving away, proposes that gratuitous gift should be distinguished to be complimentary, not yet compensated or unable to be compensated, and suggests to learn from the accounting standards on the recognition of goods sales income method to improve the deemed sale rule of value-added tax law.