大规模增值税留抵退税的制度面向与法律优化

System Orientation and Legal Optimization of Large-scale Value Added Tax Rebate

大规模增值税留抵退税具有不同于此前实施的针对特定企业的留抵退税、先进制造业试行留抵退税的特点,其既作为阶段性措施,又呈现出显见的制度面向,但成其为规范的制度安排还存在一定距离。从法治视角审视,大规模增值税留抵退税存在留抵不退制度限制、申请审核程序空泛、风险自主应对不足等问题。构建常态化、长效化的增值税留抵退税法律制度,需要进一步加快增值税立法进程,改革现行“留抵不退”制度为留抵退税制度;破除申请—审核程序中心主义倾向,完善分行业的退税主体确定程序、分额度的退税期限审核程序和中央预算统一支持的退付资金保障程序;基于“金税四期”,配套开发属地化数据归集、自动化疑点扫描、差异化风险应对的智慧风控系统,形成基本税制、征管程序、技术手段三者有机融合的增值税留抵退税法律制度。

The large-scale value added tax rebate is different from the previously implemented rebate for specific enterprises and the pilot rebate for advanced manufacturing industries.It is not only a phased measure,but also it presents an obvious system orientation.But there is still a certain distance to make it a standard system arrangement.From the perspective of the rule of law,there are many problems in the large-scale value added tax rebate system,such as the limitation of the non refundable system,the lack of application review procedures,and the lack of independent risk response.To construct a normalized and long-term value added tax rebate legal system,we need to further accelerate the process of value added tax legislation and reform the current"non refundable"system to the system of rebate;Break the centralism tendency of application-audit procedures,improve the procedures for determining the tax refund subject by industry,the procedures for reviewing the tax refund period by quota,and the procedures for ensuring the refund funds uniformly supported by the central budget;Based on the fourth phase of Golden Tax,we will develop a smart risk control system for localized data collection,automated suspect scanning,and differentiated risk response,and form a legal system for value added tax rebate that integrates the basic tax system,collection and management procedures,and technical means.