域外商品与服务税视同应税交易规则解析与中国借鉴

《中华人民共和国增值税法(征求意见稿)》以及《增值税法(送审稿)》将视同应税交易明确限定为货物等用于集体福利或者个人消费和无偿赠送两大类型,相比于加拿大、新加坡、澳大利亚的商品与服务税视同交易规则及替代方案,体现出较大的趋同性.视同应税交易的建构核心在于贯彻增值税中性原则,包括保护纳税人抵扣权、促进课税待遇平等以及避免...

Analysis of Foreign GST Rules on Deemed Taxable Transactions and Their Experiences for Reference in China

The Draft for Public Comments and the Draft for Examination of China’s VAT Law have converged with the GST Acts of Canada,Singapore and Australia in rules on deemed taxable transactions or alternative solution,by limiting at the level of legislation the deemed taxable transactions to two categories,namely use of goods for collective welfare or personal consumption and disposal of goods free of charge. However,it is necessary to further improve the deemed taxable transaction rules of China’s VAT law,by avoiding restoration of some deleted types of deemed taxable transactions through the miscellaneous provision,adding the constituent element of“input tax deductible”to the remaining types of deemed taxable transactions and clarifying VAT treatment of the use of goods for investment or dividend distribution,etc.