The Demonstration And Implementation Of The Right Of VAT Deduction

VAT is a modern tax system,known as "the most important financial invention of the 20 th century".With the pilot and reform of VAT,VAT has developed from a small tax with limited scope in the early stage to the main tax with the largest proportion of China's fiscal revenue.As a transaction tax,VAT is essentially a tax on the consumption of goods and services and is borne by the ultimate consumer.According to its principle,two different calculation methods can be summarized.One is to use the output of goods or services minus the input,and then multiply the difference value by the applicable tax rate.The second is to calculate the input tax and output tax separately and then subtract the difference.The advantage of the latter than the former is that it can reflect the way to tax,facilitate the tracking of each tax link,to prevent the loss of tax sources.Based on this,our country by "tickets to control tax" the second "tax deduction",namely the VAT taxpayers as consumers to purchase goods or services when the burden on the first one trading session on income tax,treat it as an operator to reach the goods or services sales and output tax,is can already cover the input tax deduction,in order to realize the state only for the purpose of "appreciation" tax.VAT adopts the tax deduction mode of circumferential taxation,which is based on the strict invoice system and the complete deduction chain,and requires the third rate consistency to offset the tax.The mechanism of VAT deduction is constantly improved,but the legal attribute,connotation and application condition of VAT taxpayer's rightof deduction are still in a blank state theoretically.While facilitating tax collection and administration and severely cracking down on tax evasion and other illegal and criminal ACTS,it also leads to the disadvantages of paying too much attention to the form and neglecting the legitimate rights and interests of taxpayers.The natural weak legal status of VAT taxpayers is not conducive to the protection of their legitimate rights and interests.The important status,function,operation principle and malpractice of VAT deduction system all require us to continuously improve the VAT deduction chain,establish a more perfect VAT legal system and a more fair collection and management model.The key to solve this problem lies in the establishment and realization of the right of VAT deduction,which is also the direction of the future development and progress of VAT.Therefore,this paper will lead to the discussion on the VAT deduction problem through a dispute case of the right of deduction of input tax in China,draw lessons from the experience of the European Union,try to improve the VAT deduction system with the right of deduction of VAT as the starting point,establish a modern VAT tax system,so that VAT taxpayers are fully protected by law.This paper is mainly divided into four parts.First,a dispute case about the main body of the right of deduction of input tax on contract operation is introduced to solve the problem.On the premise that it does not constitute a false opening,how to identify the ownership of the right of deduction of VAT in the complex economic transaction mode is introduced,which leads to the proposition discussed in this paper--the right of deduction of VAT.Further combining with the current situation of our country,this paper emphasizes the necessity of studying the right of VAT deduction from three aspects: the weak legal provisions of VAT deduction,the current situation and problems of VAT deduction,and the importance of the right of VAT deduction to the improvement of the system of VAT deduction.Secondly,the author demonstrates the existence of the right of VAT deduction from different perspectives such as the legal basis and the practical level,and further analyzes its legal nature.The right of VAT deduction is a right of claim in public law,which is both instrumental and substantive.After VAT deduction right is an independent rights,combined with foreign regulations,definition of deducting VATinput tax of value-added tax from bear the aim,legal and business effective note three aspects respectively defined deducting VAT,the rights of the main body,the right to exercise the substantial requirements and formal requirements,enriching the connotation of the rights,clear rights boundary.Next,further analysis of deducting VAT,the implementation of the dilemma,from its national conditions and current situation of deduction,difficulties existing in the current official implementation right mainly includes four aspects,one is the excessive emphasis on tax form,it is deliberately narrow taxpayers deduction,three rules is uncertainty and chaos artificial sexual norms of the deduction of the tax law,four VAT deduction right relief is difficult.There are still some unavoidable risks and challenges after the right of deduction is made,such as the right transfer,the problem of out of control of invoice caused by inheritance,and the balance between the right of deduction of VAT and the invoice system of controlling tax by ticket.Finally,in view of the above difficulties,from the aspect of legislation,law enforcement level,Suggestions to perfect the judicial level,on the legislation,introduced legislation deducting VAT of the legal concept,the general standards for VAT deduction,tax balance essence principle and the principle of strict form of relationship,speed up the relevant regulatory documents review and revision work of the tax law.In terms of law enforcement,we will improve the tax collection and management model of "tax control by ticket,comparison on the Internet,tax source monitoring and comprehensive management",implement law enforcement flexibly,raise the awareness of the protection of VAT taxpayers' rights,and carry out relevant popularization activities and tax counseling.In the judicial aspect,we should ensure the judicial relief of VAT taxpayers,distribute the burden of proof reasonably,and improve the case guidance system of VAT deduction right.