The Legal Basis for Offsetting Negative Differences Arising from Value-Added Tax in Enterprises
Keywords:
Value-added tax, negative difference, excess tax payment, VAT accounting, tax policy, economic analysisAbstract
This article explores the negative VAT difference and excess tax payment concepts within the framework of the value-added tax (VAT) system from an economic and legal perspective. A negative VAT difference occurs when the amount of input VAT exceeds the output VAT from sales. In contrast, an excess tax payment refers to a situation where a taxpayer pays more VAT to the state budget than required, often due to errors or miscalculations. The article provides a comparative analysis of these concepts, explains their implications for tax accounting, and offers recommendations for improving VAT reporting practices. Legal interpretation, empirical examples, and graphical tools are used to illustrate their economic significance.
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