On The Perfection Of China's VAT Input Tax Deduction System

The VAT input tax deduction system is the core of the VAT system.The scope of VAT input tax deduction and the treatment of the input tax not being deducted in the current period are the key issues in the VAT input tax deduction system.This paper mainly discusses the consummation of China's VAT input tax deduction system around the definition of input tax deduction scope.The demonstration of two specific problems in the definition of VAT input tax deduction scope: first,the evaluation and judgment of input tax;Second,the provisions on the calculation method of input tax.Concept as the main clue,this paper based on the observation of the deducting VAT on purchase of the current system and analysis,compare the other country relatively mature system of value-added tax on by specification,the interpretation of the concept and further formation of the concept of input tax assessment rules,the nature of the trading behavior determination of value-added tax,prominent problem,and then in the input tax of acknowledgment and the calculation method of input tax two aspects,improve the system of VAT input tax deduction.Input tax deducting VAT on purchase of the establishment of the evaluation rules and the calculation method of unification,can make the input tax deduction scope definition based on the existing specification to enhance the precision,ShuiLiXing and neutrality,and at the same time the case ruled in the judicial practice to provide stability evaluation and judgment,in promoting legal analysis technology at the same time,strengthen the judicial function.This paper is divided into four chapters.Considering that the identification of input tax is the prerequisite for determining the calculation method of input tax deduction,this paper first discusses the problems related to the identification of input tax in the sequence of chapters.The first chapter briefly introduces the basic theory of the VAT system related to the content of this paper.The scope of VAT input tax deduction and related core concepts are analyzed.The second chapter,based on the review of China's current system,focuses on the analysis of the problems in the definition of the scope of input tax deduction,including that the core concepts have not been clearly defined.The use of related concepts is not uniform;There is a lack of normative evaluation rules for defining the scope of input tax credit and the calculation method of input tax credit is not unified.The third chapter compares and analyzes the definition and interpretation of the core concepts of "taxable behavior" and "taxable payment" in the relatively mature value-added tax legislation by observing the legislative examples and judicial practices outside the region.In terms of the evaluation rules of input tax,this paper introduces the normative evaluation rules and standards such as the standard of "promoting operation",the principle of relevance,the theory of three-step method and the principle of subjective purpose which are gradually formed based on judicial practice in Britain,Italy and other countries.In terms of the calculation method of input tax,the system of pre-proportional deduction,the system of proportional deduction and the rule of limit deduction are introduced.Chapter iv around the improvement of the system of deducting VAT on purchase of value-added tax,from the Angle of substantial tax and tax justice open two expounds the principles and guiding ideology of improve the system of deduction,and from the definition of the core concepts,to establish the input tax evaluation rules and unified method for calculating the input tax three aspects of improving Suggestions to the existing system.