北京工商大学学报
(
社会科学版
)摇 摇 摇 摇 2015
年
摇
第
3
期
内行使等
,
由于篇幅关系
,
不再涉及
。
于ECJ蒺s judgment of 8 June 2000 in Midland Bank
(
Case C - 98 / 98
)
.
盂See ECJ蒺s judgment of 3 March 2005 in I / S Fini H
(
Case C - 32 / 03
)
.
榆See Para. 20 of ECJ蒺s judgment of 15 January 1998 in
Ghent Coal Terminal
(
Case C - 37 / 95
)
.
虞See judgment of 13 March 2008 in Securenta
(
Case C
- 437 / 06
);
judgment of 22 February 2001 in Abbey
(
Case C
- 408 / 98
);
judgment of 26 May 2005 in Kretztechnik
(
Case
C - 465 / 03
)
.
愚
参见增值税暂行条例实施细则第
25
条和营改增
试点实施办法第
24
条的规定
。
舆
参见
《
营改增试点实施办法解读
》
对第
24
条的相
关解读
。
参考文献
:
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[
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[
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中国税务报
,
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(
8
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On Scope of VAT Deduction Right
WENG Wuyao
(
School of Civil
,
Commercial and Economic Laws
,
China University of Political Science and Law
,
Beijing 100088
,
China
)
Abstract
: The scope of deduction right is mainly concerned with the studies on the fundamental question under what condi鄄
tions 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蒺 interests, it needs avoiding any limitations on the right to deduct in鄄
put tax incurred for the economic activities. According to the necessary condition for deduction only to be levied on taxable trans鄄
actions, it should be interpreted with immediate, integral and comprehensive deduction requirements. When the taxpayers carry
out the taxable, exempt and non鄄taxable transactions at the same time, the right of deduction should be exercised according to
(pre鄄) 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蒺 own activities.
Key Words
: VAT; right of deduction; relevance principle; immediate deduction; (Pre鄄) Pro Rata deduction; own activi鄄
ties
(
本文责编
摇
王沈南
)
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