农产品增值税核定扣除政策效应分析  

An Analysis of Policy Effect regarding Assessment Deduction for VAT on Farm Produce

作　　者：张大虎 吉洪斌 

机构地区：[1]江苏新金兰纺织制衣有限责任公司,江苏盐城224600 [2]江苏省南京市国家税务局第三稽查局,江苏南京210006

出　　处：《国际税收》2015年第10期67-69,共3页International Taxation In China

摘　　要：为了堵塞农产品收购凭证的管理漏洞,财政部、国家税务总局选择部分行业实施农产品增值税进项税额核定扣除试点。经过分析某试点棉纺企业的实践情况,证明该项政策取得了减轻农产品加工企业税收负担、堵塞制度漏洞的良好效应,但是存在归集和分配方法不够明晰、设定的行业标准过于单一等问题。因此,应进一步完善配套政策、加强税收征管、密切部门配合,力求实现政策效应最大化。In order to fix management loopholes in the receipt of farm produce purchasing, the Ministry of Finance and the State Administration of Taxation select some sectors to implement the pilot project of the assessment deduction for input VAT on farm produce. Through analyzing the practice in a certain enterprise of cotton textile, it is proved that the policy has achieved a good effect for relieving tax burden of agricultural processing enterprises, fixing mechanism loopholes, and however, there are still some existing issues such as unclear methods for tax collection and allocation and undiversified industry standard. Therefore it is suggested that the policy should be further improved, tax collection and administration should be strengthened, and close coordination should be made so as to fulfill the maximization of policy effect.

关 键 词：农产品收购凭证 增值税进项税 核定扣除 

分 类 号：F812.42[经济管理—财政学] F323