法律视角下增值税课征属性再认识Re-understanding of Taxation Character of VAT

作者按：关于我国增值税立法需要理清的一些基本问题：作为税法基本原则的量能课税原则如何适用于增值税等间接税领域？增值税是否由消费者承担？增值税真的是对消费的课税吗？增值税的应税行为是什么？作为纳税人的经营者是否承担增值税？抑或对经营者而言其缴纳的增值税是否是一项自有的税收债务？增值税纳税人的抵扣权、免税规则等是否影响上述问题？显然，这些问题从法律或经济的角度审视会有不同的答案，那么，在对增值税立法本身而言更为重要的法律视角下，上述相关问题答案是什么？

法律视角下增值税课征属性再认识

——R. P. Capano《增值税》一书中的意大利理论观点述评

翁武耀

摘要：增值税课征属性从法律的视角讨论包括在增值税中如何适用量能课税原则和如何识别应税行为两项核心问题。根据R. P. Capano教授在其《增值税》一书对意大利早期学界理论观点的梳理和评注，从法律的视角，不应当以税负转嫁、归宿的经济现象为基础，认定消费体现捐税能力并以面向最终消费者的交易的完成作为应税行为，而应基于实定法，认定经济链中经营者实施的每一项征税交易体现捐税能力并以每一项征税交易的完成作为应税行为，抵扣、求偿以及免税等规则并不影响这一认定。此外，经营者总是在承担增值税税负，即使由最终消费者支付，增值税也不是一种对消费的课税，而是对经营活动的课税，在税收债务产生上不需要考量税的周期的瞬间税

关键词：R. P. Capano；量能课税原则；增值税立法；；瞬间税

来源：《财经法学》，2017年第1期，第17页至第31页。

Re-understanding of Taxation Character of VAT from Legal Perspective:Review of Italian Theoretical Viewpoints in R. P. Capano’s Book “VAT”

WENGWu-yao

Abstract: Discussion from legal perspective on taxation character of VAT includes two key issues, namely how to apply the principle of ability to pay and how to identify the taxable event in VAT. On the basis of Italian theoretical viewpoints hackled by Prof. R. P. Capano in his book “VAT” and his review on these viewpoints, from legal perspective, we can’t reach the conclusion, based on the economic phenomena of tax shifting and tax incidence, that the consumption manifests ability to pay and the completion of transaction towards final consumer constitutes taxable event, but, based on positive law, the conclusion that each taxable transaction carried out by business operators in economic chain manifests ability to pay and the completion of each taxable transaction constitutes taxable event, irrespective of rules relating to deduction, payback and exemption. Furthermore,business operators always assume the burden of VAT and, even if paid by final consumer, VAT is not a tax imposed on consumption either, but on business activities and an instantaneous tax without the need to taking into account a tax period for arising of tax obligation.

Key words: R. P. Capano, Principle of ability to pay, Legislation of VAT, Business activities,Sales tax, Instantaneous tax

Source: Published in Law and Economy,n. 1, 2017, pp.17-31.

法律视角下增值税课征属性再认识Re-understanding of Taxation Character of VAT