增值税抵扣权与发票制度:形式课税原则之改进

VAT Deduction Right and Invoice System: Further Improvement of Formal Principle of Taxation

抵扣权是增值税设计及立法的核心,欧盟及主要国家法院强调抵扣权在价值上优先于发票控税,且不能以发票限制这一基本权利。通过分析主要国家的司法判例及其立场转变,本文建议我国增值税立法应引入"抵扣权"概念,并从确立权利行使的实质重于形式原则、引入扩大化的"发票"概念、立法建构类型化的特殊抵扣制度、推动整体税制及征管制度的改革四个方面促进增值税抵扣权行使的制度改进。

As the core of VAT legislation, the courts of European and major countries hold that the right of deduction takes precedence over the invoice-controlling in value, and such basic right cannot be restricted by invoice. By analyzing the jurisprudence and its position of major countries, China’s VAT system should comply with the following requirements:"Right of deduction" should be embedded in the VAT legislation and then the principle of "substance over form" established;the concept of "invoice" should be gradually expanded;several typical special deduction systems should be constructed by legislation;the reform of deduction right should be accompanied by the reform of overall tax system and tax administration system.