摘要
增值税作为我国税收制度的重要组成部分,长期以来都以行政法规的形式运行。经过多年努力,增值税迎来了上升为法律的关键历史节点。本次公开征求意见的《中华人民共和国增值税法(草案)》(以下简称《增值税法(草案)》)在视同销售规则、征收率、留抵退税权、不得抵扣项目等方面的规定更加进步,但关于纳税人抵扣权、视同销售销项税额、金融商品范围、税率档次、预缴制度等相关规定仍有调整空间。基于此,本文提出强化对纳税人抵扣权的保障、视同销售情形以进项税作为销项税、明确金融商品的范围、进一步简并税率档次、取消增值税预缴制度等五项修改建议。
As an important part of the tax system in China,the VAT has long been operating in the form of administrative regulations.After years of efforts,the VAT has reached a critical historical point to be developed into a law.The VAT Law of the People's Republic of China(Draft),which is now open for public consultation,is more progressive in terms of the rules on deemed sales,levy rates,VAT credit refund rights and non-deductible items,but there is still room for adjustment of the relevant provisions on the taxpayers'right to credit,output tax on deemed sales,scope of financial instruments,tax rate brackets and prepayment system.On this basis,this paper proposes to strengthen the protection of taxpayers'right of deduction,use input tax as output tax in the case of deemed sales,clarify the scope of financial instruments,simplify the tax rate brackets further and abolish the VAT prepayment system.
作者
刘天永
杨胜明
LIU Tianyong;YANG Shengming
出处
《税务研究》
CSSCI
北大核心
2023年第5期26-31,共6页
