英国增值税法中税基评估问题探析

An Analysis on Tax Base Valuation in UK VAT Law

英国对于增值税税基的评估规定通过相关立法、行政指南和法院判例实现了体系化,以增值税的对价为分析要素,区分一般评估规则与特殊评估规则。在参照客观价值标准的基础上,更尊重主观价值标准,努力实现法律体系的协调与平衡。英国增值税评估规则基本沿用欧盟增值税法评估原则与一般规则,我国在增值税立法的概念与逻辑上与欧洲增值税模式又几乎同出一辙,因此英国增值税立法中有关增值税税基评估的规定,对我国增值税立法具有重要借鉴意义。

The valuation rules of VAT base in UK are realized systematically by legislation,administrative guides and case laws.It takes the“consideration”of VAT as the analytical element,and distinguishes between general valuation rules and exceptional valuation rules.On the basis of referring to the standard of objective value,UK VAT law applies the standard of subjective value more frequently and tries to realize the coordination and balance of law.The valuation rules of UK VAT almost follow the European VAT law valuation principle and general rule while the concept and logic of VAT legislation in China is almost the same as that in Europe.Therefore,the regulations of VAT base valuation in UK VAT legislation are of great significance to China’s VAT legislation.