增值税中性原则与民事制度
班天可增值税中性原则与民事制度
Principle of Neutrality of Value-added Tax and Civil Law Systems
期刊名称：《法学研究》
期刊年份：
作者：班天可
单位：复旦大学法学院
中文关键词：增值税中性原则;发票开具请求权;留置抗辩权;情事变更
英文关键词：the principle of neutrality of value-added tax; right to claim invoice; right of lien; changed circumstances
中文摘要：
增值税中性原则的实现，离不开民事制度的协动。在交易中，当收款方拒绝开具发票时，为保障付款方的抵扣权并减轻其纳税成本，司法部门应当依据合同解释规则确认和保障付款方的发票开具请求权，并支持付款方依据诚实信用原则行使留置抗辩权。在增值税的税制税率发生变动时，原合同内容的履行，在增税型变动中会妨碍税负的有效转嫁，在减税型变动中会损害付款方的抵扣权。司法部门应当及时调整合同价格，确保有抵扣权的企业在经济上不承担税负。对情事变更的适用采取过于谨慎的态度，不利于结构性减税的税制改革目标的实现。
英文摘要：
The reform program aimed at replacing business tax with value-added tax has been expanded nationwide. The neutrality of value-added tax cannot be realized without coordination with the civil law systems. If a payee refuses to issue an invoice in a transaction, the court should grant the payer the right to claim invoice in accordance with the rules of contract interpretation as well as the right of lien in accordance with the principle of good faith, so as to ensure the payer's right of deduction and reduce his taxation cost. When tax policy changes, the performance of the original contract would hinder the efficient passing-on of tax burden in the case of tax increase and harm the payer's right of deduction in the case of tax reduction. The court should adjust contract prices timely to ensure that enterprises with the right of deduction will not burden the value-added tax in the meaning of economic. The courts' reluctance to apply the rule of changed circumstances would hinder the taxation reform from achieving its goal of tax reduction.
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