暨南学报(哲学社会科学版)

作者：任宛立

单位：武汉大学法学院经济法博士研究生,武汉大学财税与法律研究中心助理研究员

关键词：增值税,抵扣权,纳税人权利

增值税抵扣权是增值税注册纳税人请求国家偿还额外负担的权利,具有工具性权利与实体性权利的双重属性。抵扣权的主体是已承担进项税的增值税纳税人,权利行使以进项为经营所需为实质条件,以合法增值税专用发票为形式条件。我国现行增值税抵扣制度反映出纳税人权利保护较之国库主义、征管便宜思维相对弱势的症结,具体表现为抵扣主体资格受限、抵扣范围被刻意缩小以及过度遵从形式课税原则。增值税纳税人的抵扣权因而受到损害。对此,我国应当把握增值税即将立法之契机,确认增值税纳税人的抵扣权,完善增值税抵扣机制,以更好地保障纳税人的抵扣权。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["抵扣权","纳税人权利","增值税"],"juan":"41","zhaiyao_cn":"增值税抵扣权是增值税注册纳税人请求国家偿还额外负担的权利,具有工具性权利与实体性权利的双重属性。抵扣权的主体是已承担进项税的增值税纳税人,权利行使以进项为经营所需为实质条件,以合法增值税专用发票为形式条件。我国现行增值税抵扣制度反映出纳税人权利保护较之国库主义、征管便宜思维相对弱势的症结,具体表现为抵扣主体资格受限、抵扣范围被刻意缩小以及过度遵从形式课税原则。增值税纳税人的抵扣权因而受到损害。对此,我国应当把握增值税即将立法之契机,确认增值税纳税人的抵扣权,完善增值税抵扣机制,以更好地保障纳税人的抵扣权。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6267","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6267","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019/V41/I5/54","qi":"5","id":6267,"nian":2019,"bianHao":"2019-5-54","zuoZheEn_L":"REN Wanli","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2019","shouCiFaBuRiQi":"2019-10-28","qiShiYe":"54","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2019/V41/I5","lanMu_cn":"新型权利专题","pdfSize":"642","zuoZhe_CN":"任宛立","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6267","title_cn":"增值税纳税人抵扣权之保障","jieShuYe":"62","keywordList_en":["right to deductions","taxpayers' rights","value-added tax"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6267","zhaiyao_en":"The right to deductions in VAT is the right of VAT registered taxpayers to request the State to reimburse the additional burden, reflecting its dual attributes of instrumental rights and substantive rights. The subject of the right to deductions is the VAT taxpayer who has borne the input tax. The fulfillment of the substantive condition and formal condition is a prerequisite to the exercise of rights. The former implies that the transactions are for business purpose, while the later requires that taxpayers hold legal invoice. The principal weakness related to China‘s current VAT deduction system is that the protection of taxpayers‘rights is relatively disadvantaged compared with the benefit of the treasury and convenience of the administration, such as the restrictive qualification requirement of the subject, reduced scope of deductions and the excessive adherence to prescribed forms. The right to deductions of VAT taxpayers is thus jeopardized. 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来源：2019年第5期

《暨南学报(哲学社会科学版)》期刊编辑部

查看暨南学报(哲学社会科学版)杂志2019年第5期