违约金课征增值税问题的国际比较

An International Comparison of VAT on Liquidated Damages

违约金的增值税处理是合同法律关系与增值税构成要件的复杂契合,长期以来国内外税收实务就此认识存在差异。本文通过梳理我国基层税务局对相关问题的答复,以及参照印度、英国、新西兰等国家对违约金课征增值税问题的判例和法律立场的演变,发现违约金课税标准与规则正在逐渐趋同,并建议以增值税立法为契机,对增值税的基础概念和构成要件进行进一步完善。

The VAT on liquidated damages is a complex intersection between the contract law and the constitutive elements of VAT,which has long been cognized differently at home and abroad in terms of tax practice.A study of the local tax authorities'responses to questions and the evolution of legal positions in India,the United Kingdom,New Zealand and other countries,reveals a gradual convergence in the standards and rules for the taxation of liquidated damages.The paper puts forward suggestions that we should take the VAT legislation as an opportunity to further improve the basic concepts and constituent elements of VAT.