我国农产品加工业增值税政策的优化  

An Analysis of Optimization the VAT of Agricultural Product Processing Industry

作　　者：戴芳[1,2] 

机构地区：[1]西北农林科技大学经济管理学院,杨陵712100 [2]西北政法大学经济法学院,西安710063

出　　处：《北京理工大学学报（社会科学版）》2010年第1期38-42,共5页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：世界银行第四期技术合作项目(SYL0401)

摘　　要：发展农产品加工业是解决当前我国农业经济面临的突出问题,而税收政策是影响农产品加工业发展的重要因素。在对相关问题进行定性与定量分析后发现:我国农产品加工业的增值税税收政策存在一些问题,使农产品加工业的发展受到了一定的影响,因而有必要重新确定合理的增值税扣除率,对农产品加工龙头企业实行增值税即征即退、降低农产品加工业小规模纳税人的税负、取消农产品收购凭证以及对农产品及其加工品实行真正的零税率等措施,以发展我国农产品加工业。Developing agricultural product processing industry can help to solve the current agricultural problems, enhance the quality and efficiency of agriculture and increase farmers＇ income. Tax policy is an important factor of developing agricultural product processing industry. Based on relevant qualitative and quantitative analysis, VAT policy has some problems, affecting the development of agricultural product processing. Therefore, it is necessary to determine reasonable VAT deduction rate, refund payment of VAT for the agricultural products processing enterprises, reduce the burden of small-scale taxpayers for farm produce processing, cancel the purchase document of agricultural products and processing products execute zero rate etc.

关 键 词：农产品加工业 增值税 税收政策 

分 类 号：D922.29[政治法律—经济法学]