欧盟增值税视同应税交易规则解析与中国镜鉴

An Analysis of EU VAT Rule on Deemed Taxable Transactions and Its Implications to China

视同应税交易规则是增值税法中的一项重要内容,我国《增值税法(征求意见稿)》以及《增值税法(送审稿)》将视同应税交易明确限定为货物等用于集体福利或者个人消费和无偿赠送两大类型,相比于欧盟增值税视同应税交易规则,体现出较大的趋同性。视同应税交易的建构,核心在于贯彻增值税中性原则,包括保护纳税人抵扣权、促进课税待遇平等以及避免重复征税,对视同应税交易范围进行限缩,符合我国当前的实际情况和需要。借鉴欧盟经验,我国增值税视同应税交易规则还需要进一步完善,如避免通过兜底条款的授权规则在未来增值税法的实施条例中恢复其他诸多视同应税交易类型,保留的视同应税交易类型增加“增值税可以抵扣”构成要件,明确货物等用于投资或向股东分配行为的增值税处理。

The rules on deemed taxable transactions constitute an important part of VAT law.The Draft for Public Comments and the Draft for Examination of VAT Law of the People's Republic of China have converged with EU VAT rules on deemed taxable transactions,i.e.,limiting the deemed taxable transactions to two categories,namely use of goods for collective welfare or personal consumption and disposal of goods free of charge.On the basis of the EU VAT experience for references,this article puts forward suggestions for further improvement of Chinese VAT rules on deemed taxable transactions.