视同销售与不得抵扣进项税额行为的对比分析

Comparison of Deemed Sales of VAT and Not Deductible Input VAT

增值税中的视同销售与不得抵扣进项税额一直以来是增值税法学习中的难点,在实际应用过程中也比较容易混淆,准确判断一项经济业务是属于视同销售还是不得抵扣的进项税额在增值税法的理论学习及实际操作中都显得极为重要。本文在剖析增值税原理的基础上,通过对增值税法中规定的八项视同销售行为及五项不得抵扣进项税额行为的分析,总结出二者判断的具体原则和标准。

Deemed sales of VAT and not deductible input VAT are very difficult in the study of value-added tax, which are also confuse in the process of practical application, judging an economic business belongs to deemed sales of VAT or not deductible input VAT in the law theoretical study and practical operation of value-added tax is extremely important. In this article, it comes to the conclusion that the specific principles and standards of judgment through analyzing of eight rules of deemed sales of VAT and five rules of not deductible input VAT in value-added tax based on the principle of value added tax.