论增值税抵扣权的范围

On Scope of VAT Deduction Right

中文关键词:  增值税  抵扣权  相关性原则  立即抵扣  (预)比例抵扣  自有活动

英文关键词:VAT  right of deduction  relevance principle  immediate deduction  (Pre-) Pro Rata deduction  own activities

中文摘要:

      抵扣权范围主要研究符合什么条件的进项税才可以抵扣这一基础理论问题。为了确保增值税中性原则和作为一种仅对私人消费征收的税的属性以及维护纳税人权益,需要避免对与经济活动相关的进项税抵扣权进行任何限制。根据对基于征税交易目的的使用这一抵扣必要条件的解释,增值税抵扣权实施应具有立即性、完整性和全面性的特征。当纳税人同时从事征税、免税或不征税交易时,需要根据(预)比例抵扣制度来实施相关的抵扣权。对于一些通常以最终消费为目的使用的货物或服务,抵扣权可以直接限制,但是构成企业自有活动客体的除外。 

英文摘要:

      The scope of deduction right is mainly concerned with the studies on the fundamental question under what conditions and to what extent the input tax can be deducted. In order to carry through the neutrality principle and the nature of VAT as a tax levied on private consumption and protect the taxpayers‘ interests, it needs avoiding any limitations on the right to deduct input tax incurred for the economic activities. According to the necessary condition for deduction only to be levied on taxable transactions, it should be interpreted with immediate, integral and comprehensive deduction requirements. When the taxpayers carry out the taxable, exempt and non-taxable transactions at the same time, the right of deduction should be exercised according to (pre-) pro rata deduction system. As to the goods and services usually used for private consumption, the right of deduction can be directly limited unless the related goods and services constitute the object of enterprises‘ own activities. 