“营改增”效用的税法评判以税收正义为中心.pdfVIP

2015 年4 月 时代法学 Apr. 2015 第 13 卷第2 期 Presentday Law Science Vol. 13 No.2 营改增效用的税法评判:以税收正义为中心* 张成松 (云南大学法学院，云南昆明 白∞91) 摘 要:税收正义是税收立法、执行和司法的基本原则和价值追求，同时也是一种判定税制设计及运行是 否合理与正当的价值基准抑或分析工具。营改增作为税制改革的重要一坏，不仅具有避免重复征税、完善抵 扣链条、实现企业税负降低的积极功效，其践行增值税税收中性的品格更是有助于匡税收之本尿，正税收正义 之名。截止目前，营改增既有显著成绩的取得，亦有诸如税负不公等有违税收正义之处。以税收正义审视和 省思改革有利于保障改革的合理化与正当化。财税法治、国家治理与税收正义高度搞合，营改增改革应以 财税法治进行制度保障，以国家治理思维改进社会管理方式，通过完善税率设计、税收比例和税收优惠措施来 寻求税制改革的正义解，实现并保障税收的正义性。 关键词:营改增;税收正义;税法评判 中图分类号:DF432 文献标识码:A 文章编号: 1672-769X(2015 )02-0084-06 The Tax Law Judge of the Utility of Value-Added Tax Reform: Centered on Tax Justice ZHANG Cheng-song (Law School 01 Yunnan University , Kunming , Yunnan 65∞91 ， China) Abstract :The t缸 justice is the basic principle and value pursuit of t缸 legislation ， executive and judicial , is also a kind of the tax system design and operation is reasonable and legitimate values or analysis tools. The change from business tax to value-added t缸 as one of the most important as- pects of the t缸 reform ， not only has the positive effect of avoiding double taxation , perfect deduction chain , reaching the company reduce tax burden , but also may come true of VAT tax neutral charac- ter and the t缸justice. To date , The change from business t皿 to value-added tax have obtained sig- nificant achievements , but also have against tax justice , such as unfair tax burden , on the reform of tax justice review and justify is advantageous to the security reform. Together w