论调制的信息结构——以增值税应税交易制度的三十年变迁为中心
On the Information Structure of Regulation —Centered on Thirty Years of Change in the VAT Taxable Transaction System
摘要
摘要：《中华人民共和国增值税法》以“应税交易”取代了事实上长期居于核心地位的“真实交易”，这一替换在部门法上被理解为判断基准的更换。本文试图说明，它同时暴露了经济法总论中一个尚未被独立讨论的维度：调制的信息结构。所谓调制的信息结构，是指调制主体据以作出判断的信息的采集范围、格式、验证主体与判断规则的总和；它由制度决定而非由技术决定，与调制权的边界同构，因而是调制法定、调制适度与调制绩效三项原则共同的落点。以增值税发票制度三十年的变迁为经验素材可以发现，信息供给能力与制度消费能力之间是互补关系而非替代关系，调制绩效受制于两者之中较低的一侧：1994年至2015年的“裁量态”、2016年至2023年的“信息闲置”与2024年以后的适配进程，构成一个可观察的序列。判准之所以必须从“真实交易”转向“应税交易”，根源不在于事实难以查清，而在于“真实”是一个关系而非属性，无法承担只有形式才能承担的判准功能。应税交易通过使调制关系单元化，把“依法调制”从一项原则转化为一套可分解、可审查、可反驳的技术装置，这是它在制度变迁中的总功能。本文并指出调制理论在解释这一现象时的三个边界，以及由此导出的五项改革方向及其规范根据的归属。
Abstract
Abstract: The Value-Added Tax Law of the People's Republic of China replaces "real transaction"a concept that had long occupied the de facto core of the systemwith "taxable transaction." At the level of the individual branch of law, this substitution is understood as a change in the criterion of judgment. This article seeks to show that it simultaneously exposes a dimension of the general theory of economic law that has not yet been discussed in its own right: the information structure of regulation. By the information structure of regulation is meant the totality of the scope of information collection, its format, the subject responsible for verification, and the rules of judgment on the basis of which the regulatory subject reaches its determinations. It is determined by institutions rather than by technology, and it is isomorphic with the boundaries of regulatory power; it is therefore the common point at which the three principles of regulationregulation by law, proportionate regulation, and effective regulationare brought to bear. Taking the thirty-year evolution of the VAT invoice system as the empirical material, it can be observed that the capacity to supply information and the institutional capacity to consume it stand in a relation of complementarity rather than substitution, and that regulatory performance is constrained by whichever of the two is the weaker: the "state of discretion" from 1994 to 2015, the period of "idle information" from 2016 to 2023, and the ongoing process of alignment since 2024 together form an observable sequence. The reason the criterion had to shift from "real transaction" to "taxable transaction" lies not in the difficulty of ascertaining the facts, but in the fact that "real" is a relation rather than a property, and therefore cannot discharge the criterion function that only form is capable of discharging. By rendering the regulatory relationship modular, taxable transaction transforms "regulation according to law" from a principle into a technical apparatus that is decomposable, reviewable, and rebuttableand this is its general function in institutional change. The article further identifies three limits of regulation theory in explaining this phenomenon, together with the five directions of reform that follow from it and the locus of the normative grounds on which each rests.关键词
关键词：调制的信息结构/应税交易/构成要件/调制法定/增值税法/经济法总论Key words
Keywords:? information structure of regulation/taxable transaction/constitutive elements (Tatbestand)/regulation by law/Value-Added Tax Law/general theory of economic law引用本文复制引用
谢俊翔.论调制的信息结构——以增值税应税交易制度的三十年变迁为中心[EB/OL].(2026-10-11)[2026-10-13].https://chinaxiv.org/abs/202610.00046.学科分类
财政、金融
