Reconstruction of VAT Loss Compensation Liability under Abnormal Loss
Under the special circumstances of abnormal losses caused by mismanagement,the insured objectively suffers tax losses which are not fully compensated by the insurer.Under the proximate cause principle,the tax loss is closely related to the insurance accident that causes the abnormal loss,which is the continuation and expansion of the abnormal loss result under the logic of"one cause and many consequences".The result of the insurer's failure to compensate within the scope of insurance does not conform to the essential meaning of"adequate compensation"in the principle of compensation for loss.In practice,the present situation of the disunity of the judgment scale needs to be perfected through legislation:It should be clear that the loss under the situation of negligent mismanagement is abnormal loss;Within the scope of insurance,the insurer shall compensate for the abnormal loss,together with the loss of tax to achieve the full perform-ance of the insurer's obligations;Outside the scope of insurance,in line with the purpose of enterprise rescue,should be retained as a legal relief channel,to suffer abnormal losses of enterprises to give appropriate compensation.
abnormal lossloss of taxrecency principleprinciple of compensation for losstax credit retention
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维普
