农产品增值税执行现状及发展对策  

Current Situation and Development Countermeasures of Agricultural Products Value Added Tax Policy Implementation

作　　者：井洁琳[1] JING Jielin(Shanxi Technical College of Finance and Ecnomies,Xianyang 712000,China)

机构地区：[1]陕西财经职业技术学院,咸阳712000

出　　处：《农业工程》2018年第6期146-148,共3页AGRICULTURAL ENGINEERING

摘　　要：增值税作为我国重要的税种之一,在税收结构中占据着重要的地位。完善农产品增值税的执行,对于农村经济的发展有着不可忽视的作用。但由于我国现行的农产品增值税在执行中存在着许多突出的问题,导致农产品增值税的征收难度较大。同时,增值税政策严重滞后于农业发展模式,从而制约了农产品企业和农民的发展,导致农产品无法正常流通,并最终影响了农村经济健康的发展。对此,该文通过分析我国现行农产品行业增值税执行现状和执行难点,提出符合我国国情的农产品行业增值税的执行策略。Value-added tax as one of the important taxes in China,it plays an important role in tax structure. Improving implementation of agricultural value-added tax plays an important role in development of rural economy. However,there are many outstanding problems in implementation of China＇s current agricultural value-added tax,which makes it difficult to collect agricultural value-added tax. At the same time,value-added tax policy lags behind agricultural development pattern,which seriously restricts development of agricultural enterprises. It leads agricultural products can＇ t normal circulation of agricultural products,and ultimately it affects development of rural economy. Current situation of value-added tax policy implementation of agricultural products in China and difficulties in implementation were analyzed,and implementation strategy of value-added tax of agricultural products in line with China＇ s national conditions were put forward.

关 键 词：农产品 增值税 对策 难点 征收 

分 类 号：F812.42[经济管理—财政学]