CAJ | 학술논문

十一届全国人大常委会和财政部分别提出了增值税立法的要求和安排,加快增值税立法是深化增值税改革和全面加强税收法制建设,顺应税制改革和发展的国际趋势的需要。增值税立法是介于流转税和所得税之间的中性立法,理顺增值税立法的内部结构关系和外部结构关系,减轻税收负担,能够使企业具有较多的发展空间。要坚持改革和立法＂两手抓＂的原则和做法,实行科学立法和民主立法相结合,进行开门立法。为保证立法又好又快地进展,在策略上,既要重视立法指导思想的稳定性、规律性,又要重视总结增值税立法的新理念、新制度和新经验。只有实现立法的需求力、纳税人和国家财政的承受力、社会的公信力和增值税的征管力有机配合,才能使增值税的立法成为良法,实现公平合理的和谐税收。
십일계전국인대상위회화재정부분별제출료증치세입법적요구화안배,가쾌증치세입법시심화증치세개혁화전면가강세수법제건설,순응세제개혁화발전적국제추세적수요。증치세입법시개우류전세화소득세지간적중성입법,리순증치세입법적내부결구관계화외부결구관계,감경세수부담,능구사기업구유교다적발전공간。요견지개혁화입법＂량수조＂적원칙화주법,실행과학입법화민주입법상결합,진행개문입법。위보증입법우호우쾌지진전,재책략상,기요중시입법지도사상적은정성、규률성,우요중시총결증치세입법적신이념、신제도화신경험。지유실현입법적수구력、납세인화국가재정적승수력、사회적공신력화증치세적정관력유궤배합,재능사증치세적입법성위량법,실현공평합리적화해세수。
The Eleventh Standing Committee of the National Peolle＇s Congress and the Ministry of Finance mentioned the requirments and arrangements of Value Added Tad legislation respectively.Strengthening and accelerating Value Added Tax legislaton is to intensify the Value Added Tax reform and to enhance fully the Construction of Tax System.It is to comply with tax reform and development of intrenational trends.VAT legislation is a neutral legislation which is between the turnover tax and income tax.To straighten out the relationship between the VAT legislation of the internal strure and external structure and to reduce the tax burden enable enterprises to have more development space.We should persist in ＂stress on both hands＂principles and practices of reform and legislation,implement the combination of scientific legislation and democratic legislantion,esecute the open legislation.In order to grarantee the legislation to progress faster and better,in strategy,we should not only take importance to the stability,regularity of guiding legislation,but also attach importance to the summary of the new VATlegislation concept,the new system and new experiences.Only when the demand for legislative power,the taxpayer and the affordability of state finance operate in coordination with thc social credibility and value added tax collection power will Value Added Tax legislation become a good law so as to achieve a fair and reasonable tax.