摘要
增值税流转环节课税的特征使履行增值税纳税义务成为市场主体的一大负担。保障纳税人的顺畅抵扣成为增值税法设计的关键,既要扩大征收范围、统一适用税率,促进纳税人所受负担可以完整呈现进项税额;也要构建抵扣凭证的行政处理规则,确保纳税人垫付税额能够对外转嫁。善意受票规则的法理基础是增值税征收机制导出的纳税人抵扣权。针对善意从事交易的购买方,税务机关面临向恶意销售方调查追惩以挽回损失,亦或通过限制购买方抵扣权来避免损失的选择。增值税抵扣凭证的征管过程应权衡好税务机关稽征效率与纳税人经济负担之间的关系,最大程度地实现两者之间的利益平衡。我国对不合规的增值税抵扣凭证设置有较为严苛的查处规程,税务机关面对潜在的欺诈风险也一般会拒绝受票方的抵扣请求。善意接受虚开规则和异常抵扣凭证规则均表现出规避征管风险而转嫁负担的倾向,将风险成本推给受票方承担,使得征纳双方的利益均衡遭到破坏。我国可参照英国、比利时的征管经验,放弃在发现欺诈风险之时径自否认抵扣权的做法,改为通知受票方可重新索取合规发票或自行提供证明材料。如果受票方能够证明其主观上不知欺诈、客观上采取了合理预防措施,原则上应允许其抵扣税款。
VAT is levied on turnover links of goods and services and it makes fulfilling VAT obligations a burden for market subject.Ensuring deductions of taxpayers run smoothly is critical to designing VAT law.It is necessary to expand the scope of collection and apply tax rates uniformly, so that the burden on taxpayers can fully transform into the input tax;it is also necessary to establish administrative rules for VAT credit vouchers to ensure that taxpayers can shift tax burden to others.The legal basis of the acquiring invoice in good faith is the taxpayers’ deduction right derived from the VAT collection mechanism.For buyers who engage in transactions in good faith, tax authorities face the option of investigating and punishing malicious sellers to recoup losses, or restricting the buyers’ deduction rights to avoid losses.The process of collection and management of credit vouchers should find a interest balance between the efficiency of tax administration and the economic burden of taxpayers.China imposed strict management rules on incompliant VAT credit vouchers, and tax authorities would reject the deduction claim of taxpayers who acquire VAT invoices.The rules for acquiring false invoice in good faith and abnormal credit voucher show the tendency of shifting burden for mitigating management risks.It makes taxpayers bear the cost of risk and breaks the interest balance between taxpayers and administrations.Referring to the management experience of Britain and Belgium, tax authorities can inform taxpayers that they can ask for compliant invoices or submit documentations, instead of denying right of deduction directly when identifying fraud risks.If taxpayers can prove they had no knowledge of the fraud subjectively and had took the reasonable precautionary measures objectively, their input tax shall be deducted.
作者
张旭
ZHANG Xu(School of Law,Peking University,Beijing 100871,China)
出处
《西安财经大学学报》
CSSCI
2022年第5期53-65,共13页
Journal of Xi’an University of Finance and Economics
基金
国家社会科学基金项目“数字经济时代增值税法的起草与设计研究”(17BFX201)
福建省中青年教师教育科研项目“优化营商环境与中国特色规制国家的法治模式研究”(JAS19037)。
关键词
增值税发票
善意受票
抵扣权
增值税欺诈
风险成本
VAT invoice
acquiring VAT invoice in good faith
right of deduction
VAT fraud
cost of risk
