Abstract

Businessmen can classify their attributions based on the planned use area when reporting the area of ​​use to be used for value－added taxation business and duty－free business. On the other hand, the planned use area again requires that the attributable amount be determined by the ratio of the planned duty－free supply price among the total planned supply amount. The estimate of the supply price used to calculate the purchase tax credit is based on autonomous taxpayers' reporting, but since the taxpayer's estimates and judgments may intervene, there is lack of objectivity in the tax office and the reliability of the estimation can be questioned. We propose that it is reasonable to apply the area to be used for tax exemption business and tax exemption business for common purchase tax amount. In the case of the planned area to be used, the division has already been confirmed to some extent by approval of the project before the new building starts. We helps to prevent conflict between taxpayers and tax authorities due to the amount of common purchasing tax, and to help alleviate administrative waste and litigation expenses such as tax lawsuits.

Keywords

• Common input tax
• Exclusion of input tax deduction

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