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环,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原,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耦合,"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。
The tax justice is the basic principle and value pursuit of tax 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 tax as one of the most important aspects of the tax 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 character and the tax justice. To date, The change from business tax 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 with the tax law, the state governance and tax justice, the change from business tax to value-added tax should take the fiscal and taxation system to guarantee the rule of law, to improve the way of social governance, and hope that through perfecting the tax rate design, tax rate and tax incentives to seek justice solution of tax reform, implement and guarantee the justice of tax.
出处
《时代法学》
2015年第2期84-89,共6页
Presentday Law Science
关键词
营改增
税收正义
税法评判
the change from business tax to value-added
tax justice
tax evaluation
