非正常损失下增值税损失补偿责任之重构

由管理不善行为导致的非正常损失特殊情形，被保险人客观上遭受之税额损失未能得到保险人充分补偿。近因原则下税额损失与造成非正常损失之保险事故紧密联系，是“一因多果”逻辑下非正常损失结果之延续及扩大。保险人在保险范围内不予赔付之行为，不符合损失补偿原则中“充分补偿”之要义。实务当中裁判标尺不统一需通过立法完善：应明确在过失性管理不善情形下之损失为非正常损失；在保险范围内，保险人针对非正常损失情形之补偿，应一并补偿税额损失，以达至保险人义务之完全履行；在保险范围外，本着为企业纾困之目的，应将留抵退税作为法定救济渠道，对遭受非正常损失之企业予以适当补偿。

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 performance 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.