Abstract: VAT is levied on contracts．While a contract relates to a third party，a problem emerges of who should be the taxpayer to bear the VAT liability in VAT law．As to normal attribution of VAT duty，we use the analytical pattern“supply—consideration—direct link”．Analyzing the attribution of VAT duty on contracts mlating to third parites，we should hold our ground for normal judgment rules．Contract law is the logical starting point，but we must prevent from losing ourselves in multipatty contacts world．

Key words: VAT, contract, the third party, attribution

摘要： 增值税是对合同的课税。在涉及第三人的合同时，增值税缴纳义务的归属一直是增值税法上的难题。增值税义务归属的一般判断规则采取“给付——对价——直接性连结”的分析模式。在分析涉及第三人合同的增值税义务归属时，应恪守增值税法的一般归属规则，既尊重合同法，又要防止在纷繁的多方合同世界迷失。

关键词: 增值税 , 合同 , 第三人 , 归属