摘要
增值税留抵退税制度(也称增值税超额进项退税制度),是指纳税人当期允许抵扣的进项税额超过了当期销项税额,税务机关就超额的进项税额予以退还的一项制度。目前世界上大多数国家均采用超额进项退税制度。我国为了进一步深化增值税改革,助推经济高质量发展,决定自2019年4月1日起,试行增值税期末留抵税额退税制度。由于该制度正处于试行阶段,大多数纳税人反映,存在着门槛过高、期限较长、比例偏低、范围偏窄等问题。为此,本文结合我国增值税留抵退税制度中存在的问题,借鉴国际通行做法,进一步提出改进建议。
The refund system of excess input VAT refers to the excess input VAT refunded by tax authorities when the input VAT allowed to be deducted in the current period exceeds the output VAT.At present,most countries in the world adopt the refund system of excess input VAT.In order to further deepen the VAT reform and promote the high-quality development of the economy,China has decided to implement the refund system of excess input VAT with effect from 1 April 2019.As the system is in the trial stage,most taxpayers report that there are some problems,such as high threshold,long duration,low proportion and narrow scope.To this end,this article combines the development process and existing problems of the system,draws lessons from international practices and puts forward suggestions for further improvement.
作者
丁东生
许建国
Dongsheng Ding;Jianguo Xu
出处
《国际税收》
CSSCI
北大核心
2019年第8期71-74,共4页
International Taxation In China
关键词
增值税
留抵退税
进项税额
销项税额
Value-added tax
Refund the excess input VAT
Input tax
Output tax