CAJ | 학술논문

增值税立法将填补我国税法体系中无流转税法律的空白,而增值税实施过程中沉积的许多问题应借立法契机予以明确。在简要回顾三十年来增值税改革历程的基础上,一方面提出了目前增值税税制在实施过程中存在的＂无偿赠送内涵不明确、销售自产货物的同时提供建筑业应税劳务计税方法的界定不准确、农产品抵扣制度不合理、交通运输企业征税和税款抵扣脱节、企业不同操作情况下带来的无法划分不得抵扣的进项税额计算公式结果的不同等＂几个具体问题,分析了立法要解决的难点并提出了立法建议。另一方面提出下一步增值税立法应遵循的四项基本原则以及扩围的基本步骤。
증치세입법장전보아국세법체계중무류전세법률적공백,이증치세실시과정중침적적허다문제응차입법계궤여이명학。재간요회고삼십년래증치세개혁역정적기출상,일방면제출료목전증치세세제재실시과정중존재적＂무상증송내함불명학、소수자산화물적동시제공건축업응세노무계세방법적계정불준학、농산품저구제도불합리、교통운수기업정세화세관저구탈절、기업불동조작정황하대래적무법화분불득저구적진항세액계산공식결과적불동등＂궤개구체문제,분석료입법요해결적난점병제출료입법건의。령일방면제출하일보증치세입법응준순적사항기본원칙이급확위적기본보취。
The legislation of value-added tax（VAT） will fill the gap in the legislation of turnover tax of the tax system in China.The questions emerged in the operation of VAT should be made clear.Based on reviewing the course of VAT reform,the author puts forward some problems in the implementation of VAT system,such as the unclear connotation of donation,the incorrect definition of the tax calculation method for taxable labor service when selling self-made products,the unreasonable tax credit system for agricultural products,the separation between taxation and tax credit in transportation industry,etc.Accordingly,four principles that should be followed by the legislation of VAT and the steps to enlarge the scoped of VAT are proposed.