我国增值税立法中纳税人抵扣权问题研究

On the Taxpayer’s Deduction Right in China’s Value-added Tax Legislation

明确纳税人对增值税进项税额的抵扣权是维护纳税人自身财产利益的基础,也是强化国家税收征管秩序的保证。进项税额抵扣征收模式能够消除重复征税,提高税收效率,并能保证征税的普遍性、连续性。抵扣权是纳税人重要的财产性权利,而我国现行法规对于进项税额抵扣的规定还不成体系,对纳税人抵扣权的保护还不够完善,应在未来全国人大出台增值税法律时加以解决。应从抵扣权与增值税纳税义务相伴产生、其行使以拥有记载相应内容的增值税专用发票为前提等方面确定行使抵扣权的形式要件;从权利主体和营业行为等方面设定行使抵扣权的实质要件。同时,应通过立法对增值税专用发票是否为虚开的明确界定以及是否能抵扣的具体认定来实现对纳税人抵扣权的进一步保护。

Clarifying taxpayers’ right of deducting VAT input tax is the basis of safeguarding taxpayers’ own property interest and the guarantee of strengthening the national tax collection and management.The model of input VAT deduction can eliminate double taxation,improve tax efficiency and ensure the universality and continuity of taxation. The right of deduction is an important property right of taxpayers. However,China’s existing laws and regulations on input VAT deduction are not systematic,and the protection of taxpayers’ right of deduction is not perfect,which should be solved in the future when the National People’s Congress introduces the VAT law. The formal requirements of the right of deduction should be determined from the aspects that the right of deduction should go in hand with the duty of paying VAT and the exercise of the right is premised on the possession of special VAT invoices with corresponding contents. The essential elements of exercising the deduction right should be set up from the aspects of the subject of right and business behavior. At the same time,the further protection of this right should be realized through the clear definition of whether the special VAT invoice is false or not and the specific identification of whether it can be deducted.