增值税抵扣权:一种独立权利形态的证成与展开

The Right of Deduction of VAT:the Justification and Demonstration

抵扣是最自然的行为,抵扣权是增值税法的灵魂。我国不仅《增值税暂行条例》及其实施细则没有对“抵扣权”做出规定,而且几乎所有的法律法规(包括部颁规则)都未引入“抵扣权”概念。同样地,学界对抵扣权做深入研究更是鲜见,对抵扣权的法律属性、权利内涵等均尚未达成共识。反观实践,虽形成了以发票为基础的抵扣型增值税制度,但带来增值税的繁杂与多变,对纳税人权利和义务体系带来冲击,直接造成抵扣权体系的不平衡。为此,基于现有的增值税抵扣机制和立法实践,有必要从性质上论证抵扣权是一种独立的权利形态,从法律关系的维度诠释抵扣权的运行机理,反思增值税抵扣权的税法适用空间,找寻抵扣权立法实践与理论上的差距及立法进路,助力增值税立法与纳税人权利的有效保护。

Deduction is the most natural behavior,and the right of deduction is the soul of value-added tax law.Chinese Provisional Regulations on Value-added Tax and its implementation rules fail to stipulate the“the right of deduction”,and almost all of the laws and regulations,including the rules and normative documents,have not introduced the concept of“the right of deduction”.Similarly,the right of deduction is underexplored as a research topic.Correspondingly,the nature of the right of deduction and the content of rights are not defined clearly.In contrast,although the deductible VAT system,which is invoice-based,is implemented,the complexity and variability of the VAT system can be detrimental to the system of the taxpayer’s rights and obligations,leading directly to the imbalance of the deduction system.To this end,based on the existing VAT deduction mechanism and legislative situation,it is necessary to defend the right of deduction as an independent right in terms of its nature,interpret the operation mechanics of the right of deduction from the perspective of the legal relationship,reflect on the applicability of the deductible VAT system within the tax system and examine the gap between the implementation and the theories regarding the deductible VAT system in order to protect the taxpayers’rights through the VAT legislation.