Legal Countermeasure Research On The Issue Of VAT Double Taxation In China

Since its birth in 1954,VAT(value-added tax)has taken the elimination of double taxation as its will to deduct the taxes paid in the previous stage.Its most tax neutral characteristics have had a far-reaching impact internationally.The tax law practice of VAT in various countries around the world is also closely related to the elimination of double taxation of VAT.According to their national conditions,the VAT system has been continuously improved and innovated.At different stages of development,the circulation tax in various countries presents different development contexts,such as business tax,VAT(goods and services tax),consumption tax,and business tax,consumption tax,with the goal of eliminating double taxation in the previous stage as the goal and constantly developing and optimizing.Based on the double taxation caused by two or more VAT levies on the same tax object or tax source,this article conducts legal analysis and research on legal countermeasures to eliminate double taxation from the following four aspects.Firstly,through historical and theoretical analysis methods,clarify the origin of the problem of double taxation of VAT in China,and conduct a typological analysis of the problem.Through theoretical research on eliminating double taxation of VAT,analyze the mechanism and institutional logic of eliminating double taxation of VAT.Secondly,a detailed discussion will be conducted on the issue of duplicate taxation of VAT in China from the perspectives of types of deduction systems,regulatory tax management systems,and other situations that result in duplicate taxation.Thirdly,through comparative analysis,study the legal experience and inspiration of foreign countries regarding the double taxation of VAT.Fourthly,based on the above argument,propose legal countermeasures for the problem of duplicate taxation of VAT in China.Firstly,eliminate duplicate taxation suggestions caused by type restrictions on deduction,optimize the conditions for VAT deduction,expand the scope of input deduction,and achieve full offset.The second is to restrict the application of small-scale taxpayer system to VAT taxpayers in some industries closely related to the VAT deduction mechanism,and implement the VAT deduction mechanism by levying taxes according to general tax calculation methods;Limit the right to tax adjustment and protect the right to deduct false VAT special invoices in good faith to avoid double taxation of VAT,Introduce the system of taxpayers’ right to defense,relief,and detailed and transparent VAT procedures into VAT legislation,increase the depth of taxpayer rights protection applicable to the deduction mechanism,and strengthen and ensure the operation of the deduction mechanism.Take the opportunity of VAT legislation to build a scientific,unified,and complete VAT legal system,achieve tax modernization,and provide VAT legal systems that serve high-quality development,providing Chinese solutions and contributing Chinese wisdom to the development of global VAT theory.